Conteúdo

Financial materiality, double materiality, pre-financial data, non-financial data. Market forces keep trying to push business as usual systematic to assess, manage and report environmental, climate and social matters.

This week I had the priviledge to publish a new article at Reset discussing how materiality should be framed so that investors get the full history.

ESG data is financial data and do impact businesses’ value either by impacts caused by businesses on the environment or by impacts on businesses caused by shortage of natural capital or negative environmental externalities.

The U.S. Securities and Exchange Commission has made it pretty clear in a recent case involving a multinational company with operations in Brazil.

Double materiality is of the essence for investors to get the full story and decide how to allocate capital.

Thanks Vanessa Adachi, Natalia Viri and the whole Reset team!