On April 1, the U.S. Court of Appeals for the First Circuit vacated a summary judgment ruling in favor of the Securities and Exchange Commission ...

For investors, ESG materiality means the importance of particular ESG issues to the outlook of a company or an industry. It isn’t accounting materiality, as traditionally understood. Let’s ...

By integrating the most important materiality issues into the corporate sustainability strategy, reporting frameworks put in place structures and processes to allow for continuous improvement in ...

On April 1, 2025, the United States Court of Appeals for the First Circuit overturned a $93 million judgment issued against Commonwealth ...

Eccles, Robert G., Michael P. Krzus, Jean Rogers, and George Serafeim. "The Need for Sector-Specific Materiality and Sustainability Reporting Standards." Journal of Applied Corporate Finance 24, no. 2 ...

"We've benefited from understanding what the market is looking for, the key materiality issues and how they're managing those things," he said. "With the ESG Risk Ratings, the analytical approach we ...