资讯

针对新加坡上市公司该如何加强它们的披露,麦润田和托马斯接受《联合早报》访问时指出,本地公司可采纳重要度矩阵,说明处理不同课题的优先次序。至于那些高度关注的课题,公司可进一步评估它们的影响和曝险,并且分配资源来应对它们。
Dezeen has teamed up with DesignMarch to livestream a programme of talks by leading designers exploring materiality and sources for inspiration in the creative industry. DesignTalks will take ...
Materiality Definition Seen as Tough Task in New SEC Cyber Rules Companies must have clearly defined processes for evaluating the impact of a cyberattack By James Rundle and Kim S. Nash ...
This notion of materiality is already embedded in the EU’s new sustainable finance disclosure regime for financial firms and corporates. Additionally, Mark Carney, former Chair of the FSB, is now, ...
Dynamic materiality. The basic idea of dynamic materiality is that what investors consider to be the material environmental, social, and governance (ESG) issues changes over time.
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.
Even outside of the ESG context, determining materiality has always been part science and part art. While it is relatively easy to rattle off the definition established by the U.S. Supreme Court ...
Proponents of today’s double materiality matrices sometime refer to GRI ’s 2016 standards – which did suggest the use of a matrix: A closer comparison will reveal that the axes on today’s double ...
More important is the fact that materiality is first and foremost about the first dimension, and that any impacts that are deemed material should, by that standard alone, be of automatic interest to ...
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 ...
“Materiality assessments for disclosures are not occurring as often as they should,” the letter said. A 2012 comment letter from the American Gas Association encouraged FASB to clearly define ...