Looking beyond the bottom line, double materiality considers how a company’s actions impact the environment and broader ...

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 ...

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 ...

One of the biggest challenges companies may experience in pursuing their environmental, social and governance (ESG) goals is knowing how best to allocate their resources. A successful ESG plan will ...

Should a business or an investment fund care only about how environmental, social justice and governance (ESG) issues affect its bottom line, or should they also be attuned to how their operations ...

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 ...

Materiality will be a top subject in House Republicans’ legislative agenda as well as eventual oversight hearings and congressional inquiries scrutinizing the ESG investing movement, said Rep. Bill ...

Sustainable investors and sustainability-oriented issuers face an asset class data gap. Sustainability standards setters have designed frameworks for public equities because to date, most ESG data and ...

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 ...