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Showing 1 - 10 of 173 results for "materiality"

Materiality is not a single judgment: It is a governance system

JAKE ATKINSON  |  TUESDAY, 25 AUG 2026  |  NEWS
Much has been written about sustainability materiality in recent years. Entire methodologies have emerged to define it, regulators have refined its application, and assurance standards now devote considerable attention to evaluating it. Yet despite ...

Treasury consults on reducing climate disclosure costs

RIDDHIMA TALWANI  |  MONDAY, 24 AUG 2026  |  NEWS
... not fully justify the compliance costs, where factors such as the availability of primary data, evolving practice on materiality and the uncertainty of forward-looking climate outlooks have all been raised as significant challenges that may not warrant ...

Podcast: Why ESG matters for this $22bn fund manager

THE GREENER WAY  |  WEDNESDAY, 12 AUG 2026  |  NEWS
... external scrutiny intensifies. 🌟 Looking ahead, Carlsson expects ESG investing to become more focused on financial materiality. Rather than broad ideological debates, he believes the future of responsible investing will centre on identifying sustainability ...

Northcape adopts tier-based ESG investment framework for Warakirri funds

RIDDHIMA TALWANI  |  MONDAY, 6 JUL 2026  |  NEWS
... analyst and third-party research, judgement and insights. "ESG ratings ultimately reflect analyst judgement of the materiality of ESG risks in the context of the Northcape investment process," Warakirri said. For the Warakirri Ethical Australian Equities ...

First Sentier MUFG unveils investor guide to ocean risks

RIDDHIMA TALWANI  |  THURSDAY, 11 JUN 2026  |  NEWS
... Sustainable Investment Institute director Sudip Hazra said one big gaps they found was in the understanding of financial materiality and portfolio impact of ocean themes. The framework breaks down these risks including degradation threats such as storms ...

SEC to ditch climate disclosure rules

KARREN VERGARA  |  TUESDAY, 2 JUN 2026  |  NEWS
... further contends that mandating prescriptive climate disclosures conflicts with its long-standing registrant-specific, materiality-based approach, which allows companies to determine what information is financially relevant to investors. Paul S. Atkins ...

Insurers grapple with managing physical risks: Report

KARREN VERGARA  |  MONDAY, 9 MAR 2026  |  NEWS
... estimates insured losses from extreme weather events have exceeded US$100 billion, underscoring the growing financial materiality of physical hazards for the insurance industry. Massive losses stem from severe floods, wildfires and storms, while shifting ...

ECB imposes €7.6m climate risk penalty on Crédit Agricole

RIDDHIMA TALWANI  |  THURSDAY, 19 FEB 2026  |  NEWS
... identify material C&E risks to which it is or might be exposed, among other things. Crédit Agricole failed to meet the materiality assessment requirement for 75 days in 2024. ECB said it took into account the materiality of the infringement, the duration ...

Podcast: Clearing the jargon overload

THE GREENER WAY  |  TUESDAY, 17 FEB 2026  |  NEWS
... over time 06:18 Case study: IAG's investor-aligned climate journey 08:00 Common ESG investing myths: Divestment, materiality and performance 11:50 The ticking clock: Physical climate risk vs transition risk 14:34 Natural, social, human and financial ...

GRI appoints chair to sustainability standard-setting board

RIDDHIMA TALWANI  |  WEDNESDAY, 21 JAN 2026  |  NEWS
... position and shape the future of sustainability reporting," Stormer said. Stormer noted the importance of clarity on materiality and consistent, comparable data for management reporting and for the transparency needed to hold organisations accountable. ...
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