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