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Showing 91 - 100 of 174 results for "materiality"

AASB, AuASB statement raises stakes on disclosure of climate-related risk

RACHEL ALEMBAKIS  |  FRIDAY, 29 MAR 2019  |  NEWS
... Auditing & Assurance Standards Board (AuASB) on the integration of climate change-related risks into financial statement materiality considerations has intensified the soft law around the disclosure of climate change risks by Australian companies. Sarah ...

IOSCO releases statement on ESG-related disclosures

RACHEL ALEMBAKIS  |  FRIDAY, 25 JAN 2019  |  NEWS
... example and among other reasons, on the disclosure frameworks used, the disclosure requirements and definitions of materiality imposed by jurisdictions, or the materiality of specific ESG matters to a particular issuer." IOSCO name-checked a variety ...

SASB Foundation appoints Marc Siegel to SASB Board

RACHEL ALEMBAKIS  |  FRIDAY, 18 JAN 2019  |  NEWS
... The SASB standards feature "industry-specific design, emphasis on communicating to investors, and focus on financial materiality, a universal concept important for investors and businesses," SASB said.

A4S to address sustainability, disclosure at World Congress of Accountants

RACHEL ALEMBAKIS  |  TUESDAY, 16 OCT 2018  |  NEWS
... around climate change risk and mitigation and sustainability issues more generally. "That appreciation of the financial materiality that these issues have are starting to already present, the need for leadership, the need for action, and it's been a ...

Reports analyse landscape for sustainability disclosures by corporate Australia

RACHEL ALEMBAKIS  |  FRIDAY, 6 JUL 2018  |  NEWS
... their own readiness, where other frameworks like UNDC like FASB, CDP, all these int'l frameworks are building new materiality thresholds into their frameworks for use by business. Are these national regulatory agencies doing the same thing, or are they ...

Russell Investments to implement new material ESG score methodology

RACHEL ALEMBAKIS  |  FRIDAY, 23 FEB 2018  |  NEWS
... material ESG scores for companies within its investment universe. The methodology, as described in a paper titled Materiality Matters: Targeting ESG issues that impact performance, provides a metric that values the materiality of a given ESG factor that ...

Sustainalytics outlines ten key global ESG risks for 2018

RACHEL ALEMBAKIS  |  FRIDAY, 9 FEB 2018  |  NEWS
... releases, there has been a spate of recent lawsuits, including a US$671 million settlement in the US which raises the materiality bar, Sustainalytics said. "We're talking about releases of hazardous water into the environment, particularly in the US," ...

ACSI publishes revised Governance Guidelines, includes new ESG themes

RACHEL ALEMBAKIS  |  FRIDAY, 1 DEC 2017  |  NEWS
... The guidelines state that directors should monitor environmental, social and governance (ESG) issues, assess their materiality and disclose any financial impacts on the company, and the guidelines provide practical examples of ESG oversight. The four ...

WBCSD survey finds continued progress in quantity, quality of sustainability reporting

RACHEL ALEMBAKIS  |  FRIDAY, 20 OCT 2017  |  NEWS
... WBCSD report. A greater number of companies are also aligning their sustainability reporting to the outcomes of the materiality assessment - 37% this year, compared to 12% in 2013. "Given it's the fifth report and given that it comes out roughly at the ...

Considering the first 20 years of the Global Reporting Initiative

RACHEL ALEMBAKIS  |  FRIDAY, 29 SEP 2017  |  NEWS
... when you first start, you really don't necessarily start off at a sophisticated level. You may not have undertaken a materiality assessment, you may not have prioritised them, etc. It's basically an information gathering exercise, seeing where you are ...