materiality

Only SEC action can raise the baseline of climate reporting to protect investors, and prevent laggards like Buffett's Berkshire Hathaway from claiming--with little evidence to back up their claims--that they do not face climate risks.
For investors who wish to assess the kinds of risk associated with their companies' political spending, Citizens United made corporate accountability and transparency even more essential.
My wife Liz and I knew nothing about horse racing at the time, but in our minds, we thought, why not? We soon learned that the owners had undersold the ability of the horse, he was more than "pretty good."
Investors need strong signals on sustainability performance--signals that cut through the noise. Toward this end, corporate sustainability ratings must focus on what really matters, not just quantity of corporate ESG disclosure, but quality and materiality.