The story goes like this: A couple is cooking together for the first time. They are cooking a large ham; and one of them trims the ends off before putting it in the oven. “Why are you cutting the ends ...

The relevance of materiality matrices to sustainability measurement and reporting was perhaps first established by the Global Reporting Initiative (GRI). GRI, for its part, defines materiality as ...

Sustainable investing â the combination of traditional investment approaches with environmental, social and governance (ESG) insights â is spreading to all pockets of fixed income markets. Evidence is ...

As ESG factors help contribute to—or detract from—security returns, it makes sense for active investors to integrate them into security selection. Factor attribution using historical returns can ...

New York, New York--(Newsfile Corp. - June 29, 2022) - US-based ESG platform 'Brightest' announces the first integrated materiality assessment software for ESG and sustainability strategy development.

In this week's 'edie explains' we've brought together everything you need to know about materiality assessments and what they might mean for your business. In the simplest terms, ‘materiality’ refers ...

Eccles, Robert G., George Serafeim, and Asun Cano-Escoriaza. "Developing the Materiality Matrix at Telefónica." Harvard Business School Case 413-088, December 2012. (Revised October 2013.) ...

When talking to investor relations executives and board members of listed companies about communicating sustainability initiatives, a frequent statement I hear is “why bother? our investors are not ...

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 ...