Materiality for ESG: Science or Art?
July, 2021
Task Force for Climate Change Related Financial Disclosures[1] (TCFD) published “Proposed Guidance on Climate Related Metrics, Targets and Transition Plans” in June 2021. TCFD invited topics on many topics, including materiality.
Many believe materiality is a formula – a complicated formula, but a science nonetheless. DHC suggests that materiality is part science and part art. Here is a summary of DHC’s comments to TCFD. For more insights on materiality of Environmental, Social and Governance (ESG) issues, contact us at info@douglashileman.com. Read More
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