Research | Materiality: The word that launched a thousand debates
Materiality: The word that launched a thousand debates

Materiality: The word that launched a thousand debates

14 May 2021

This report explores the concept of materiality in the context of corporate sustainability disclosure. It discusses evolving definitions of materiality in the US and abroad, the need for a common language and structure for disclosure frameworks, and SASB’s role in providing decision-useful and financially material information to investors and financial capital providers.

 

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