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Podcast: The ESG Report
Episode: Thoughts on Materiality
Description: In ESG programs, there are many different items to be considered. In this episode, Tom Fox takes a look at one of them - materiality.  The Materiality Debate The traditional view of financial materiality is that it directly impacts a company's economic valuation. Recently, SEC commissioners have discussed it in a broader concept, encompassing data that investors deem important. Materiality, today, is whether there is a substantial likelihood that the disclosure of an admitted fact would be viewed as having significantly altered a total mix of available information. “The impact of any parti...