Materiality assessment - Revision history

Doug: Mend link.

2024-08-03T14:11:17Z

Mend link.

← Older revision		Revision as of 14:11, 3 August 2024
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	* [[Double materiality]]		* [[Double materiality]]
	* [[Double materiality assessment]]		* [[Double materiality assessment]]
	* [[~~ESG~~]]		* [[Environmental, social and governance]] (ESG)
	* [[European Financial Reporting Advisory Group]] (EFRAG)		* [[European Financial Reporting Advisory Group]] (EFRAG)
	* [[European Sustainability Reporting Standards]] (ESRS)		* [[European Sustainability Reporting Standards]] (ESRS)

Doug: Add link.

2024-06-05T13:38:56Z

Add link.

← Older revision		Revision as of 13:38, 5 June 2024
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	* [[Risk]]		* [[Risk]]
	* [[Risk management]]		* [[Risk management]]
			* [[Sustainability]]
	* [[Sustainability reporting]]		* [[Sustainability reporting]]
	* [[Sustainability statement]]		* [[Sustainability statement]]

Doug: Add link.

2024-06-05T10:42:30Z

Add link.

← Older revision		Revision as of 10:42, 5 June 2024
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	(MA).		(MA).

	1. ''Financial reporting - risk management - ESG - sustainability reporting.''		1. ''Financial reporting - risk management - ESG - sustainability reporting - European Sustainability Reporting Standards (ESRS).''

	In the context of sustainability reporting, a materiality assessment is the process by which an entity determines material matters and material information to be reported on in its sustainability statement.		In the context of sustainability reporting, a materiality assessment is the process by which an entity determines material matters and material information to be reported on in its sustainability statement.
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	* [[ESG]]		* [[ESG]]
	* [[European Financial Reporting Advisory Group]] (EFRAG)		* [[European Financial Reporting Advisory Group]] (EFRAG)
			* [[European Sustainability Reporting Standards]] (ESRS)
	* [[Financial materiality]]		* [[Financial materiality]]
	* [[Financial reporting]]		* [[Financial reporting]]

Doug: Expand first definition.

2024-06-05T10:28:16Z

Expand first definition.

← Older revision		Revision as of 10:28, 5 June 2024
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			(MA).

	1. ''Financial reporting - risk management - ESG - sustainability reporting.''		1. ''Financial reporting - risk management - ESG - sustainability reporting.''

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	''(Source - EFRAG Implementation Guidance - Materiality Assessment.)''		''(Source - EFRAG Implementation Guidance - Materiality Assessment.)''


			For sustainability reporting purposes, a matter is material if it is either material from an impact perspective, or from a financial perspective.

			In this context, this is the principle of double materiality.


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	* [[ESG]]		* [[ESG]]
	* [[European Financial Reporting Advisory Group]] (EFRAG)		* [[European Financial Reporting Advisory Group]] (EFRAG)
			* [[Financial materiality]]
	* [[Financial reporting]]		* [[Financial reporting]]
	* [[Guidance]]		* [[Guidance]]
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	* [[Immaterial]]		* [[Immaterial]]
	* [[Impact]]		* [[Impact]]
			* [[Impact materiality]]
	* [[Material by nature]]		* [[Material by nature]]
	* [[Materialistic]]		* [[Materialistic]]

Doug: Add link.

2024-06-05T10:17:05Z

Add link.

← Older revision		Revision as of 10:17, 5 June 2024
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	* [[European Financial Reporting Advisory Group]] (EFRAG)		* [[European Financial Reporting Advisory Group]] (EFRAG)
	* [[Financial reporting]]		* [[Financial reporting]]
			* [[Guidance]]
	* [[Guide to risk management]]		* [[Guide to risk management]]
	* [[Immaterial]]		* [[Immaterial]]
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	==Other resource==		==Other resource==
	*[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:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

Doug: Create page - source - EFRAG - EFRAG Implementation Guidance - Materiality Assessment

2024-06-05T10:16:37Z

Create page - source - EFRAG - EFRAG Implementation Guidance - Materiality Assessment

New page

1. ''Financial reporting - risk management - ESG - sustainability reporting.''

In the context of sustainability reporting, a materiality assessment is the process by which an entity determines material matters and material information to be reported on in its sustainability statement.

The materiality assessment is designed to identify all material impacts, risks and opportunities (IROs) to be reported, and also to exclude ones that are not material.

''(Source - EFRAG Implementation Guidance - Materiality Assessment.)''

2. ''Financial reporting - risk management - assurance - audit.''

Similar assessment processes in other contexts.

== See also ==
* [[Assurance]]
* [[Audit]]
* [[Double materiality]]
* [[Double materiality assessment]]
* [[ESG]]
* [[European Financial Reporting Advisory Group]] (EFRAG)
* [[Financial reporting]]
* [[Guide to risk management]]
* [[Immaterial]]
* [[Impact]]
* [[Material by nature]]
* [[Materialistic]]
* [[Materiality]]
* [[Risk]]
* [[Risk management]]
* [[Sustainability reporting]]
* [[Sustainability statement]]

==Other resource==
*[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:Accounting,_tax_and_regulation]]