Companies today need to be increasingly clear about their environmental, social, and governance (ESG) policies, goals, and performance. Conducting a materiality assessment is a formal way of ...

Expert Opinion How to Conduct a Successful ESG Materiality Assessment Given their 360-degree view of the company's operations, GCs can provide invaluable perspective on what is material; they also ...

Materiality Definition Seen as Tough Task in New SEC Cyber Rules. Companies must have clearly defined processes for evaluating the impact of a cyberattack. By James Rundle and Kim S. Nash.

Proponents of today’s double materiality matrices sometime refer to GRI’s 2016 standards – which did suggest the use of a matrix: A closer comparison will reveal that the axes on today’s double ...

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 ...

The International Public Sector Accounting Standards Board (IPSASB) has published the IPSAS Exposure Draft (ED) 93 for public comment. This draft aims to align the definition of materiality across ...

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Two foundational practices—materiality and strategy—enable executives to escape the inertia of too many choices to launch robust, successful ESG programs. They are the building blocks of a successful ...

DENVER--(BUSINESS WIRE)--CSG ® (NASDAQ: CSGS) today announced the successful completion of its inaugural double materiality assessment as a critical step to enhance its environmental, social and ...

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