December 2020 User View by Richard Howitt, former European Parliament Rapporteur on CSR and Chief Executive at the IIRC WHILE 2020 will go down in history as the year of Covid-19, it

September 2020 User View by Donato Calace, Vice President of Accounts and Innovation, Datamaran IN 2003 Simon Zadek and Mira Merme published “Redefining Materiality Practice and public policy for effective corporate reporting”.

March 2019 User View by Dr Carol A. Adams, Professor of Accounting, Durham University Business School, Durham, United Kingdom and Swinburne Business School, Australia INVOLVED in sustainability standards for many

December 2017 User View by Jacqueline Aloisi de Larderel, former Assistant Executive Director of UN Environment and former Director of its Division of Industry, Technology and Economics PERCEPTIONS of what

March 2017 User View by Mervyn King, former Judge of the Supreme Court of South Africa and Chairman of the King Committee on Corporate Governance in South Africa THERE are differences

November 2016 User View by Liad Ortar, Head of The Corporate Social Responsibility Institute, College of Law and Business, Ramat Gan – Tel Aviv, Israel ONE would expect leading financial

September 2016 User View by Lisa French, Chief Technical Officer, International Integrated Reporting Council (IIRC), London and Stathis Gould, Head of Professional Accountants in Business and Integrated Reporting, International Federation

July 2016 User View by Claudia Volk, Associate Director, Research Products, Sustainalytics, Germany THE crux of materiality is “the threshold at which sustainability topics become sufficiently important that they should be reported”,

March 2016 User View by Rashila Kerai, Sustainability Analyst RobecoSAM, Switzerland AT RobecoSAM we believe that you can’t take a long-term view of a company without thinking about sustainability. We’re an asset manager

January 2016 User View by Sanford Lewis, Attorney and Council, Investor Environmental Health Network, United States IN late 2015 the Financial Accounting Standards Board (FASB), US equivalent of the International Accounting Standards Board

December 2015 User View by Allen White, Vice President, Tellus Institute; Co-Founder Global Reporting Initiative and Corporation 20/20; Founder, Global Initiative for Sustainability Ratings, United States THE User Views of 2015 on Materialitytracker

November 2015 User View by Wim Bartels, Global Head of Sustainability Reporting & Assurance at KPMG, The Netherlands AS an accountant it took me some time to understand the concept of “materiality”

September 2015 User View by Mark W. McElroy, Ph.D., Executive Director, Center for Sustainable Organizations, and Co-Founding Partner, Thomas & McElroy LLC, United States EARLIER this year, Doug Park, Director of Legal Policy

July 2015 User View by Robert G. Eccles, Professor of Management Practice at Harvard Business School, and Tim Youmans, Researcher at Harvard Business School, United States “If we we’re serious

May 2015 User View by Chris Tuppen, Senior Partner, Advancing Sustainability Ltd and Honorary Professor, Keele University, United Kingdom HOW does the contemporary business strategist decide which issues to focus