Material: Difference between revisions
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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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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]] | ||
| Line 29: | Line 38: | ||
* [[Materiality]] | * [[Materiality]] | ||
* [[Risk management]] | * [[Risk management]] | ||
* [[Sustainability]] | |||
* [[Sustainability matters]] | |||
* [[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:Accounting,_tax_and_regulation]] | ||
[[Category:The_business_context]] | [[Category:The_business_context]] | ||
Latest revision as of 14:37, 5 June 2024
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 matters
- Tangible asset
- Threshold
- Trade creditors
- Whistle-blowing
