In this edition of their Corporate Governance column, discuss a bedrock feature of American securities law and regulation—materiality. They write that the working definition of materiality in ...

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 ...

Learn what contingent liabilities are, how they affect businesses, and see examples like lawsuits and warranties. Understand their impact on financial reporting.

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 ...

Using newly available materiality classifications of sustainability topics, we develop a novel dataset by hand-mapping sustainability investments classified as material for each industry into ...

As the transition to a sustainable economy accelerates, the time has come for a universal concept of materiality that spans asset classes. Read about the equities bias in ESG frameworks, as well ...

Morningstar’s third annual global asset owner survey finds ESG materiality broadening, active ownership rising and demand for improvements in ESG data growing.