The AICPA Auditing Standards Board (ASB) is proposing changes to the definition of materiality in its standards for auditors and attestation engagements to eliminate inconsistencies with the ...

Double materiality is quickly changing how businesses think about sustainability. While traditional materiality focuses on how environmental, social and governance (ESG) issues affect a company’s ...

Stronger double materiality assessments emerge when stakeholder surveys are used to validate ESG priorities with real-world input. A strategic survey approach helps translate diverse stakeholder ...

Determining materiality has long been one of the most difficult exercises in auditing and financial reporting. The challenge can become even more daunting when quantitative measurements are not ...

Life sciences executives who are confronted by too many choices in launching their environmental, social, and governance programs can leverage these two foundational tools to hone in on the set of ...

One of the biggest challenges companies may experience in pursuing their environmental, social and governance (ESG) goals is knowing how best to allocate their resources. A successful ESG plan will ...