Date of Publication: Jan 17, 2020

Author: Robert G. Eccles

Summary:

Both investors and companies need to understand the concepts of Dynamic Materiality and Core Materiality in order to ensure that they are taking proper account of environmental, social, and governance issues.

Link to Full Reading:

https://www.forbes.com/sites/bobeccles/2020/01/17/dynamic-materiality-and-core-materiality-a-primer-for-companies-and-investors/