Do Double Materiality Assessments Violate SEC Regulations?
Do Double Materiality Assessments Violate SEC Regulations?

Last month, an interesting question was posed on our Q&A Forum of importance to anyone conducting double materiality assessments (DMAs). DMAs involve communicating with stakeholders on their views of the importance of myriad ESG topics. Shareholders/investors are, of course, one category of stakeholder. However, communications with shareholders/investors are in many instances governed by the SEC (for companies […]

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