https://wiki-dev.treasurers.org/w/index.php?action=history&feed=atom&title=Double_materiality 2026-04-26T15:24:16Z Revision history for this page on the wiki MediaWiki 1.40.0 https://wiki-dev.treasurers.org/w/index.php?title=Double_materiality&diff=15923&oldid=prev 2021-12-31T17:06:03Z

<p>Create page - source - Green Central Banking.</p> <p><b>New page</b></p><div>''Financial reporting - risk management - materiality - climate change.''<br /> <br /> Materiality is a threshold at which insignificance becomes significance. <br /> <br /> Materiality is also a fundamentally important concept in traditional financial accounting. <br /> <br /> Relevant accounting standards, principles and disclosures need only be applied to material items. <br /> <br /> <br /> Double materiality is a concept in climate reporting.<br /> <br /> It extends the concept of material items to include not only (1) the impact of climate on the reporting company, but also - and additionally (2) the impacts of the company on the climate.<br /> <br /> <br /> The consequence is that the nature and number of items that must be disclosed is significantly increased.<br /> <br /> <br /> == See also ==<br /> * [[Climate change]]<br /> * [[Financial reporting]]<br /> * [[Guide to risk management]]<br /> * [[Immaterial]]<br /> * [[Material adverse change]]<br /> * [[Material adverse effect]]<br /> * [[Material by nature]]<br /> * [[Materiality]]<br /> * [[Misstatement]]<br /> * [[Risk management]]<br /> <br /> [[Category:Accounting,_tax_and_regulation]]<br /> [[Category:The_business_context]]<br /> [[Category:Corporate_finance]]<br /> [[Category:Investment]]<br /> [[Category:Long_term_funding]]<br /> [[Category:Compliance_and_audit]]<br /> [[Category:Ethics]]<br /> [[Category:Identify_and_assess_risks]]<br /> [[Category:Manage_risks]]<br /> [[Category:Risk_frameworks]]<br /> [[Category:Risk_reporting]]<br /> [[Category:Financial_products_and_markets]]</div>

imported>Doug Williamson