IDENTIFYING WHAT MATTERS MATERIALITY IN SUSTAINABILITY ASSURANCE - AEI x BATS
Materiality is a concept that originated in English common law during the 1800s. Over the years, the concept has evolved and entered the fields of accounting and law. Traditionally, materiality has been defined in the context of financial reporting as the importance of information that, if omitted or misstated, would influence the economic decisions of users relying on the financial statements. When the concept of materiality extends to the realm of sustainability, it significantly changes the way companies approach and define their sustainability practices.
Informasi Dokumen
- Kategori
- Riset
- Views
- 158 kali dilihat
- Downloads
- 0 kali diunduh
- Dipublikasi
- 03 July 2025
Publikasi Terkait
GRI 14 Mining Standard - Sustainability Focus - BATS Newsletter
In February, the Global Reporting Initiative (GRI) took a significant step forward in the realm of sustainable development with the launch of the GRI 14: Mining Sector Standard. This standard unveils the dual nature of the mining sector, one as a vital engine for economic growth and another as a source of critical sustainability challenges. As the backbone of various industries, providing indispensable raw materials, the mining sector's contribution to economic development is undeniable, especially for developing countries.
GRI 101 Biodiversity 2024 - Sustainability Focus - BATS Newsletter
Responding to this critical need, the Global Reporting Initiative (GRI) has evolved from GRI 304: Biodiversity 2016 to the pioneering GRI 101: Biodiversity 2024, set to transform reporting standards by 2026. This update marks a significant shift towards a more comprehensive disclosure of organizations' significant biodiversity impacts across their operations and value chains.
CCS and CCUS Technologies - Sustainability Focus - BATS Newsletter
In the ongoing battle against climate change, the spotlight is now firmly fixed on Carbon Capture and Storage (CCS) and Carbon Capture, Utilization, and Storage (CCUS) technologies. Discussed fervently at the 2023 UN Climate Change Conference (COP 28), these innovations have captured the imagination of stakeholders worldwide, offering a promising path towards a sustainable future.
Bergabunglah dalam Visi Kami
Mari bersama-sama menciptakan masa depan yang lebih berkelanjutan melalui transparansi dan akuntabilitas yang tinggi