TRACK OF THE MONTH
The event of the month for December 2020 was: BioNTech & Pfizer
>
Our monthly selection of an event anywhere in the world that illustrates clear implications of materiality for the enterprise involved. Read more…
EXPERT USER VIEW
How would the management accountant determine materiality? asks Kip Krumwiede
<
Regular contributions by experts world-wide on new trends in defining and applying the principle of materiality. Our latest is from Kip Krumwiede, former Research Director at IMA Read more…
DJSI LEAD ISSUES
What are the top issues for DJSI leaders this year?
>
Combining software and manual analysis, we examine what sustainability leaders globally saw as their top issues of the year.
Read more…
KEY THRESHOLDS
What are the most appropriate thresholds?
<
Making the connection between finance and sustainability, we explore key metrics for defining relevant thresholds. Read more…
STANDARD GUIDANCE
Good practice in deciding on materiality
>
Aligning good practice in determining materiality, we compare the processes recommended by leading standards. Read more…
The only site where you find internationally recognised definitions of materiality, latest trends and examples, plus side-by-side comparison of related requirements by key standards – IFRS, IIRC, GRI, SASB – all in one place…
