Coming to Terms with Materiality Judgments for SEC Financial Statements Akin Gump Strauss Hauer & Feld LLP
This section builds on chapters one and two and explains how a company can identify and disclose material information about the sustainability-related risks and opportunities it has identified. In short, it depends on the specific facts and circumstances surrounding the incidents in question. Among other factors, an affected company “should consider whether any of those […]
