New Sustainability Reporting Guidelines Call for Focus on Materiality

By Louis M. Thompson2013-07-02T00:00:00

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Defining Materiality and Sustainability

2015-09-29T14:15:00Z By Joe Mont

“Materiality” has long been defined as that financial information which might harm or benefit a shareholder. In modern corporate governance, however, that’s changing. One new proposal seeks to define material information in terms of sustainability for multiple stakeholders, not just shareholders. That has sparked debates over fiduciary duty, corporate personhood, ...
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As Sustainability Reporting Matures, Focus Shifts to Materiality

2014-07-01T00:00:00Z By Jaclyn Jaeger
Article
As Sustainability Reporting Matures, Focus Shifts to Materiality

2014-06-30T16:00:00Z By Jaclyn Jaeger