Tag: dynamic materiality

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Exploring Diversity & Inclusion in the SASB Standards

Exploring Diversity & Inclusion in the SASB Standards
September 28, 2020

An interview with Kelli Okuji Wilson. Kelli Okuji Wilson is an Analyst and the Health Care Sector Lead at SASB, and is leading the Human Capital project.   How does SASB currently address the issues of diversity and inclusion? SASB Standards address five sustainability dimensions, one of which is human capital. Within the human capital […]

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Double and Dynamic: Understanding the Changing Perspectives on Materiality

Double and Dynamic: Understanding the Changing Perspectives on Materiality
September 2, 2020

The following guest blog was written by Donato Calace, Vice President of Accounts and Innovation at Datamaran. The conversation around materiality is evolving, and so is the language—we increasingly hear about double or dual materiality and dynamic materiality. But is it just semantics, or is there substance to the changes? And what does it all […]

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