ESG: U.S. and European Rules Reveal Differing Perspectives on the Topic of “Materiality” in Business
Interest in the impact of business activities on social and environmental sustainability are on the rise.
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December 19, 2022
Interest is rising in using environmental, social, and governance (ESG) investing to benefit society by supporting businesses and funds that consider the public good, and the concept of materiality is becoming central to the conversation.
Azish Filabi, Executive Director of the American College Center for Ethics in Financial Services, examines the concept in this article.