Companies today need to be increasingly clear about their environmental, social, and governance (ESG) policies, goals, and performance. Conducting a materiality assessment is a formal way of ...

CommentaryAttorney Analysis from Westlaw Today, a part of Thomson Reuters. June 3, 2022 - Everyone is talking about ESG materiality. Materiality is one of the primary cornerstones of the U.S.

Environment, Social, and Governance (ESG) investing—an approach to investing designed to consider a wider set of factors that influence financial returns—is everywhere. ESG is so hot, it will be a $1 ...

What kinds of risks do we care about? For investors, it’s most frequently material risks, the ones that can affect a company’s financials and can make you change your mind about buying a company’s ...

Now that you have an environmental, social and governance (ESG) program, it’s important to understand the concepts of materiality and double materiality—and why they matter. Over the past few years, ...

The materiality of ESG factors differs across sectors and markets. Investors need to understand how. As environmental, social and governance (ESG) factors help contribute to—or detract from—security ...

The investment industry is pressing the importance of environmental, social and governance considerations in U.S. financial markets ahead of an expected pushback from Republicans as they take control ...

Covia recently published its 2023 ESG Report. In it, the company detailed the results of its comprehensive materiality assessment. The assessment was conducted to evaluate and update our priority ...

If your first thought turns to the U.S. Securities and Exchange Commission’s (SEC) final rules on climate disclosures that are anticipated by the end of this year, your team may not be as prepared as ...

As ESG factors help contribute to—or detract from—security returns, it makes sense for active investors to integrate them into security selection. Factor attribution using historical returns can ...