Forbes7mon
Why Don’t We Ask Companies And Auditors To Disclose Their Materiality Standards?
The PCAOB provides detailed qualitative guidance on how auditors should think about materiality in their audit engagements. But, I have never seen companies or audit firms publicly disclose what ...
JD Supra2y
Supreme Court Rejects Bright Lines Materiality Test For Federal Securities Law Claims
Levinson, 485 U.S. 224 (1988), the Supreme Court rejected arguments by a drug manufacturer for adoption of a bright-line standard for assessing materiality based upon the presence or absence of re ...
Morningstar1mon
Get Ready to Hear the Term ‘Double Materiality.’ Here’s What It Means for Investors
In the coming year, expect to hear the terms impact and double materiality more frequently ... and data-provider firm, based in Chicago, and we want to stay focused. We can move the needle ...
Harvard Business School7y
The Need for Sector-Specific Materiality and Sustainability Reporting Standards
Eccles, Robert G., Michael P. Krzus, Jean Rogers, and George Serafeim. "The Need for Sector-Specific Materiality and Sustainability Reporting Standards." Journal of Applied Corporate Finance 24, no. 2 ...