Double materiality is quickly changing how businesses think about sustainability. While traditional materiality focuses on how environmental, social and governance (ESG) issues affect a company’s ...

Forbes contributors publish independent expert analyses and insights. I am an attorney who writes about ESG policy, laws, and regulations. After two years of drafting and delays, the U.S. Securities ...

In the coming year, expect to hear the terms impact and double materiality more frequently. European regulators are already asking companies to report on environmental, social, and governance, or ESG, ...