In the accounting profession, the concept of materiality in financial reporting comes from two distinct areas: Generally accepted accounting principles (GAAP), and generally accepted auditing ...

Over the past almost 15 years covered by the ABA studies, materiality scrapes have morphed from being a somewhat uncommon provision, seen in about 14% of transactions in 2005, to something ...

Double materiality is quickly changing how businesses think about sustainability. While traditional materiality focuses on how environmental, social and governance (ESG) issues affect a company’s ...

CommentaryAttorney Analysis from Westlaw Today, a part of Thomson Reuters. June 3, 2022 - Everyone is talking about ESG materiality. Materiality is one of the primary cornerstones of the U.S.

In this edition of their Corporate Governance column, discuss a bedrock feature of American securities law and regulation—materiality. They write that the working definition of materiality in the ...

The American Cleaning Institute (ACI) released the first-ever industry materiality assessment in its 2015 Sustainability Report on Tuesday. Sustainability analytics firm Framework LLC conducted the ...