Materiality is a critical, often hotly contested, issue in criminal securities fraud prosecutions. In addition to arguing that particular statements were not false, or that particular statements were ...

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 ...

In the coming year, expect to hear the terms impact and double materiality more frequently. European regulators are already asking companies to report on environmental, social, and governance, or ESG, ...

A centerpiece of environmental, social and governance reporting and investing is the identification and evaluation of potentially financially material factors for the long-term value creation of a ...

Two alternative approaches are used in audit practice to provide quantitative materiality assessments about proposed audit adjustments. The cumulative approach compares to net income the total amount ...

On Thursday, June 29, 2017 at 11 am ET, UPS will host a webinar with 3BL Media to discuss its Global Materiality Assessment. The webinar, featuring Patrick Browne, Director of Global Sustainability ...