Material - Revision history

Doug: Improve linking.

2025-07-02T18:43:58Z

Improve linking.

← Older revision		Revision as of 18:43, 2 July 2025
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	== See also ==		== See also ==
	* [[Documentation]]		* [[Documentation]]
			* [[Double materiality]]
			* [[Event]]
	* [[Financial materiality]]		* [[Financial materiality]]
	* [[Financial reporting]]		* [[Financial reporting]]
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	* [[Material adverse effect]]		* [[Material adverse effect]]
	* [[Material by nature]]		* [[Material by nature]]
			* [[Materialistic]]
	* [[Materiality]]		* [[Materiality]]
	* [[Risk management]]		* [[Risk management]]

Doug: Add missing word "it".

2024-06-19T22:19:43Z

Add missing word "it".

← Older revision		Revision as of 22:19, 19 June 2024
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	2. ''Financial reporting - risk management - ESG - sustainability reporting - sustainability matters - European Sustainability Reporting Standards (ESRS).''		2. ''Financial reporting - risk management - ESG - sustainability reporting - sustainability matters - European Sustainability Reporting Standards (ESRS).''

	In the context of sustainability reporting, European Sustainability Reporting Standards (ESRS) define a sustainability matter as material if meets either of the definitions of Impact materiality, Financial materiality, or both of them.		In the context of sustainability reporting, European Sustainability Reporting Standards (ESRS) define a sustainability matter as material if it meets either of the definitions of Impact materiality, Financial materiality, or both of them.

	''(Source - Annex 2 - abbreviations and definitions - supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards - European Commission.)''		''(Source - Annex 2 - abbreviations and definitions - supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards - European Commission.)''

Doug: Mend link.

2024-06-05T14:37:56Z

Mend link.

← Older revision		Revision as of 14:37, 5 June 2024
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	* [[Risk management]]		* [[Risk management]]
	* [[Sustainability]]		* [[Sustainability]]
	* [[Sustainability ~~matter~~]]		* [[Sustainability matters]]
	* [[Tangible asset]]		* [[Tangible asset]]
	* [[Threshold]]		* [[Threshold]]
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	*[https://data.consilium.europa.eu/doc/document/ST-12481-2023-ADD-2/en/pdf Annex 2 - abbreviations and definitions - supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards - European Commission]		*[https://data.consilium.europa.eu/doc/document/ST-12481-2023-ADD-2/en/pdf Annex 2 - abbreviations and definitions - supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards - European Commission]
	*[https://www.efrag.org/Assets/Download?assetUrl=/sites/webpublishing/SiteAssets/IG+1+Materiality+Assessment_final.pdf EFRAG Implementation Guidance - Materiality Assessment]		*[https://www.efrag.org/Assets/Download?assetUrl=/sites/webpublishing/SiteAssets/IG+1+Materiality+Assessment_final.pdf EFRAG Implementation Guidance - Materiality Assessment]

	~~[[Category:Accounting,_tax_and_regulation]]~~
	~~[[Category:The_business_context]]~~

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]
	[[Category:The_business_context]]		[[Category:The_business_context]]

Doug: Add definition. Source: Linked pages

2024-06-05T14:37:36Z

Add definition. Source: Linked pages

← Older revision		Revision as of 14:37, 5 June 2024
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	2. ''Documentation - reporting - law - evidence.''		2. ''Financial reporting - risk management - ESG - sustainability reporting - sustainability matters - European Sustainability Reporting Standards (ESRS).''

			In the context of sustainability reporting, European Sustainability Reporting Standards (ESRS) define a sustainability matter as material if meets either of the definitions of Impact materiality, Financial materiality, or both of them.

			''(Source - Annex 2 - abbreviations and definitions - supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards - European Commission.)''


			3. ''Documentation - reporting - law - evidence.''

	Information or evidence, often in written form or in electronic documents.		Information or evidence, often in written form or in electronic documents.
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	3. ''Manufacturing and construction.''		4. ''Manufacturing and construction.''

	Inputs to a production process, including physical raw materials.		Inputs to a production process, including physical raw materials.
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	== See also ==		== See also ==
	* [[Documentation]]		* [[Documentation]]
			* [[Financial materiality]]
	* [[Financial reporting]]		* [[Financial reporting]]
	* [[Immaterial]]		* [[Immaterial]]
			* [[Impact materiality]]
	* [[Intangible assets]]		* [[Intangible assets]]
	* [[Intellectual property]]		* [[Intellectual property]]
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	* [[Materiality]]		* [[Materiality]]
	* [[Risk management]]		* [[Risk management]]
			* [[Sustainability]]
			* [[Sustainability matter]]
	* [[Tangible asset]]		* [[Tangible asset]]
	* [[Threshold]]		* [[Threshold]]
	* [[Trade creditors]]		* [[Trade creditors]]
	* [[Whistle-blowing]]		* [[Whistle-blowing]]


			==Other resources==
			*[https://data.consilium.europa.eu/doc/document/ST-12481-2023-ADD-2/en/pdf Annex 2 - abbreviations and definitions - supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards - European Commission]
			*[https://www.efrag.org/Assets/Download?assetUrl=/sites/webpublishing/SiteAssets/IG+1+Materiality+Assessment_final.pdf EFRAG Implementation Guidance - Materiality Assessment]

			[[Category:Accounting,_tax_and_regulation]]
			[[Category:The_business_context]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]
	[[Category:The_business_context]]		[[Category:The_business_context]]

imported>Doug Williamson: Remove surplus definition.

2021-07-02T01:57:35Z

Remove surplus definition.

← Older revision		Revision as of 01:57, 2 July 2021
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	3. ''Manufacturing and construction.''		3. ''Manufacturing and construction.''

	~~Physical inputs~~ to a production process, including raw materials.		Inputs to a production process, including physical raw materials.


	~~4. ''Intellectual property.''~~

	~~Inputs or sources for a non-physical work, including creative works~~.

imported>Doug Williamson: Create page. Sources: linked pages.

2021-06-23T05:00:11Z

Create page. Sources: linked pages.

New page

1. ''Documentation - financial reporting - risk management - adjective.''

A material item is one that is significant, either on its own or in combination with other items.

2. ''Documentation - reporting - law - evidence.''

Information or evidence, often in written form or in electronic documents.

It may also include physical evidence.

3. ''Manufacturing and construction.''

Physical inputs to a production process, including raw materials.

4. ''Intellectual property.''

Inputs or sources for a non-physical work, including creative works.

== See also ==
* [[Documentation]]
* [[Financial reporting]]
* [[Immaterial]]
* [[Intangible assets]]
* [[Intellectual property]]
* [[Law]]
* [[Loan agreement]]
* [[Material adverse change]]
* [[Material adverse effect]]
* [[Material by nature]]
* [[Materiality]]
* [[Risk management]]
* [[Tangible asset]]
* [[Threshold]]
* [[Trade creditors]]
* [[Whistle-blowing]]

[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]