This Client Alert probes the ESG “materiality assessment” process, why it is a misnomer, when and how the assessment can be conducted, and legal and practical tips for conducting the assessment.

To continue reading this content, please enable JavaScript in your browser settings and refresh this page. Many of our clients hear about environmental, social and ...

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 ...

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 ...

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 ...

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 ...

On June 5, 2025, SEC Commissioner Hester Peirce delivered a major address at the International Center for Insurance Regulation Digital Insurance Forum. In a pointed critique of what has been an ...

CHICAGO--(BUSINESS WIRE)--Morningstar, Inc. (NASDAQ: MORN), a leading provider of independent investment insights, today published findings from its third annual Voice of the Asset Owner survey, ...

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 ...

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 ...

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Double Materiality Assessment (DMA) has become a central concept in Environmental, Social, and Governance (ESG) frameworks, especially under recent regulatory initiatives like the EU Corporate ...