Addressing questions about the materiality of corporate ESG disclosure
Over the last few months the topic of 'materiality' in disclosures has been the subject in several SEC leadership speeches.
This briefing from DFIN focuses on ESG and materiality assessment, and presents best practice to determine company-specific materiality and decide on content to be disclosed or not.
It answers questions such as:
- How long does a materiality assessment take?
- What is the best way to use the information gathered in the materiality assessment to improve ESG disclosure?
- Can a company do a materiality assessment internally or should an outside expert be brought in, and should the assessment be audited?
- And more.
Download it below to inform your strategy.
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