Material

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. 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 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.)

3. Documentation - reporting - law - evidence.

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

It may also include physical evidence.

4. Manufacturing and construction.

Inputs to a production process, including physical raw materials.

See also

• Documentation
• Double materiality
• Event
• Financial materiality
• Financial reporting
• Immaterial
• Impact materiality
• Intangible assets
• Intellectual property
• Law
• Loan agreement
• Material adverse change
• Material adverse effect
• Material by nature
• Materialistic
• Materiality
• Risk management
• Sustainability
• Sustainability matters
• Tangible asset
• Threshold
• Trade creditors
• Whistle-blowing

Other resources

• 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
• EFRAG Implementation Guidance - Materiality Assessment