Environmental, social, and governance (ESG) factors have become a significant factor in how today's investors evaluate companies. More than 89% 1 of institutional investors globally now consider ESG ...

How should a court evaluate the FCA’s materiality requirement when the government’s ability to deny claims is constrained? According to a recent decision from the Eleventh Circuit, the court should ...

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 ...

This is the second post of a two-part discussion of recent developments related to the materiality standard set forth by the Supreme Court in Universal Health Services v. U.S. ex rel. Escobar. Read ...

This year, companies that adhere to international standards for sustainability reporting are preparing for something new: transition to the G4 Guidelines published by the Global Reporting Initiative ...

Over time, large corporations’ sustainability efforts usually become broader and deeper. As a variety of companies in an industry tackle sustainability issues, it is natural for them to look for ...

Issuers are choosing to avoid analyzing which of their financial obligations might be material to bond investors and instead disclose more broadly in response to the Securities and Exchange Commission ...

The recent launch of a package of consultations by the UK government covering sustainability reporting standards (as well as sustainability assurance and transition plans) marks a milestone in the ...