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最新個案
- A practical guide to SEC ï¬nancial reporting and disclosures for successful regulatory crowdfunding
- Quality shareholders versus transient investors: The alarming case of product recalls
- The Health Equity Accelerator at Boston Medical Center
- Monosha Biotech: Growth Challenges of a Social Enterprise Brand
- Assessing the Value of Unifying and De-duplicating Customer Data, Spreadsheet Supplement
- Building an AI First Snack Company: A Hands-on Generative AI Exercise, Data Supplement
- Building an AI First Snack Company: A Hands-on Generative AI Exercise
- Board Director Dilemmas: The Tradeoffs of Board Selection
- Barbie: Reviving a Cultural Icon at Mattel (Abridged)
- Happiness Capital: A Hundred-Year-Old Family Business's Quest to Create Happiness
Doubling Down on Impact Reporting
內容大綱
New sustainability reporting mandates in the European Union will affect many U.S. companies that do business in Europe and will require them to come to grips with a new concept: double materiality. Rather than reporting solely on the financial materiality of sustainability issues, companies will need to develop new processes for identifying and assessing impact materiality â€" that is, how their actions affect external stakeholders.