Materiality is a term used in accounting and the law, in relation to information disclosed in financial statements that affects decisions made by the people who read them. Deciding whether something ...

NORTHAMPTON, MA / ACCESS Newswire / February 19, 2026 / Key Takeaways: Stronger double materiality assessments emerge when stakeholder surveys are used to validate ESG priorities with real-world input ...

Source: Morningstar Direct. Data as of March 2025. “These different objectives really kind of crash into each other,” says Lisa Cooper, founder and CEO of Figure 8 Investment Strategies, a financial ...

In today’s business environment, environmental, social, and governance (ESG) factors have moved from the margins to the mainstream, shaping the very foundations of long-term value creation. Companies ...

Even a small business makes transactions that are too trivial to bother accounting for. If the debit side of your trial balance is $5 more than the credit side, you might determine that this ...

Materiality is a fundamental concept in corporate reporting of all kinds. A piece of information is considered material if it would influence someone’s decision. It is audience specific but ultimately ...

FEW ISSUES INVOLVING THE PREPARATION of financial statements in conformity with generally accepted accounting principles have been more elusive and difficult to address and resolve—or of greater ...

The days of the aspirational, marketing-driven corporate sustainability report are dead. In their place, consumers, investors, and regulators now expect companies to have some serious and verifiable ...