Determining overall group materiality and materiality levels for individual components is becoming more of a hot-button issue as the number and complexity of large and international group audits ...

Environmental, social, and governance (ESG) factors have become a significant factor in how today's investors evaluate companies. More than 89% 1 of institutional investors globally now consider ESG ...

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 ...

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 ...

Materiality in the context of the federal securities laws has been a topic of repeated focus by the Securities and Exchange Commission (SEC) and the courts over the years (see here). That attention, ...