Materiality is a term used in accounting and the law, in relation to information disclosed in financial statements that affects decisions made by the people who read them. Deciding whether something ...

Even a small business makes transactions that are too trivial to bother accounting for. If the debit side of your trial balance is $5 more than the credit side, you might determine that this ...

The days of the aspirational, marketing-driven corporate sustainability report are dead. In their place, consumers, investors, and regulators now expect companies to have some serious and verifiable ...

ESG investing and reporting are undergoing a strategic pivot in 2026, with companies and investors moving from broad compliance toward targeted risk management, resilience, and sector-specific ...

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 ...

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 ...

Matt Levine, who started this discussion about hypothetical insider trading in Nestor, has a smart (but ultimately wrong) post up about an angle that I didn't consider in my earlier delve into the ...

Double Materiality Assessment (DMA) has become a central concept in Environmental, Social, and Governance (ESG) frameworks, especially under recent regulatory initiatives like the EU Corporate ...

Three months ago, in what seems like another age, I wrote about the concept of dynamic materiality. It was developed by Thomas Kuh, Andre Shepley, Greg Bala, and Michael Flowers of Truvalue Labs (TVL) ...