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 ...

After two years of drafting and delays, the U.S. Securities and Exchange Commission has scheduled a vote on the Climate-Related Disclosure Standards for March 6. The proposed rule required publicly ...

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, or ESG, ...

Let’s face it, materiality is never going to set the world on fire. We won’t be seeing Greenpeace unfurling #materialitymatters banners off London Bridge any time soon. It will never be the story of ...