Materiality is a term used in accounting and the law, in relation to information disclosed in financial statements that affects decisions made by the people who read them. Deciding whether something ...

Even a small business makes transactions that are too trivial to bother accounting for. If the debit side of your trial balance is $5 more than the credit side, you might determine that this ...

The days of the aspirational, marketing-driven corporate sustainability report are dead. In their place, consumers, investors, and regulators now expect companies to have some serious and verifiable ...

In today’s business environment, environmental, social, and governance (ESG) factors have moved from the margins to the mainstream, shaping the very foundations of long-term value creation. Companies ...

Matt Levine, who started this discussion about hypothetical insider trading in Nestor, has a smart (but ultimately wrong) post up about an angle that I didn't consider in my earlier delve into the ...

FASB issued two exposure drafts Thursday that address the use of materiality—an attempt to help organizations eliminate unnecessary disclosures in financial statements. Feedback received by FASB ...

Buyers’ lawyers increasingly are getting more successful in adding so-called “materiality scrape” provisions to acquisition agreements. As seller’s counsel, this trend frustrates me. I find them ...

Life sciences executives who are confronted by too many choices in launching their environmental, social, and governance programs can leverage these two foundational tools to hone in on the set of ...

Double Materiality Assessment (DMA) has become a central concept in Environmental, Social, and Governance (ESG) frameworks, especially under recent regulatory initiatives like the EU Corporate ...