As sustainability reporting becomes a major part of corporate reporting, organisations must be mindful of exponential ...

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 ...

Growing pressure from stakeholders has catalysed the development of comprehensive sustainability reporting standards, ...

In the coming year, expect to hear the terms impact and double materiality more frequently. European regulators are already asking companies to report on environmental, social, and governance ...

CSRD deadline looms, many organisations are racing to finalise their double materiality assessments. With the pressure to submit accurate and comprehensive reports, it’s natural to wonder: Did we get ...

The term “materiality” is a staple of financial and non-financial reporting globally. Generally, materiality is a study of whether a certain action by a company is likely to influence the ...

With increasing numbers of standards and reporting requirements, regulation, double materiality and financial reporting ...