
Who decides what information is material?
Materiality sits at the centre of high-quality corporate reporting. It determines what information companies disclose and, ultimately, what investors and
Vercentra is a platform for researchers, practitioners and policy makers to exchange evidence, perspectives and ideas on corporate reporting and sustainability.

Materiality sits at the centre of high-quality corporate reporting. It determines what information companies disclose and, ultimately, what investors and

A review of recent academic research and what it could mean for investors, companies and policymakers.

An overview of global regulatory developments and key questions for policymakers.
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