This explains what materiality means in an audit and why it matters for financial decision-making. The key takeaway is that materiality guides auditors in focusing on misstatements that truly ...

Kyushu University researchers have developed a new approach to analyze how companies' sustainability efforts influence their financial performance, finding that environmental transparency and actions ...

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 ...