The European Securities and Markets Authority (ESMA) published its second thematic note on sustainability-related claims (Second ESMA Note) on ...

The GPT Group unveils its Two Park headquarters in Sydney, an experience-led workplace by BVN and Hunter Mason. We chat to ...

The materiality of ESG factors differs across sectors and markets. Investors need to understand how. As environmental, social ...

As ESG factors help contribute to - or detract from - security returns, it makes sense for active investors to integrate them into security selection. Read more here.

SA 320 states that “Misstatements, including omissions, are considered to be material if they, individually or in the aggregate, could reasonably be expected to influence the economic decisions of ...

The Reserve Bank of India (RBI) has tightened oversight on lending to related parties by prescribing transaction-level materiality thresholds, above which loans will require approval from a bank’s ...

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Scope 3 emissions – emissions linked to a company’s value chain outside of its operational control and defined in 15 Categories by the GHG Protocol – remain one of the most vexing problems in ...

Gordon Ramsay’s “Next Level Chef” is expanding, and this holiday season, it begins with baked goods. “Next Level Baker” premieres on Fox this week, and it is set to test the skills of several bakers.

Let's delve into the crucial aspect of audit planning: planning materiality. It's a cornerstone concept that significantly shapes the scope and nature of an audit, ensuring that resources are focused ...

Companies must assess illicit trade risks under a new EU directive, making materiality and compliance critical for sustainability reporting. How well does your organization understand the impact of ...

Materials can carry memory. They do more than finish a space; they can anchor it, shape atmosphere, and connect interiors to broader cultural and material narratives. Some architects and designers ...