Topic
Materiality
117 published works
HLC - All Publications
EU Sustainability reporting – ESMA sets 2026 common enforcement priorities – materiality and providing connected information remain firmly in focus
By Cadwalader Wickersham & Taft
On 13 October 2026, the European Securities and Markets Authority (“ESMA”) published a Statement on its European common enforcement priorities (“ECEP”) for 2026 corporate reports. The ECEPs identify the focus…
Across The Board
Chair Atkins Addresses Materiality and Shareholder Proposal Reform
By Hema Gharia
Speaking at the Society for Corporate Governance Conference in Nashville earlier this month, Securities and Exchange Commission (“SEC”) Chair Paul Atkins addressed two major themes for public companies: restoring materiality…
The CLS Blue Sky Blog
Rethinking Materiality in the Debate Over ESG
For nearly a decade, debates over ESG – environmental, social, and governance – disclosures have dominated corporate law and securities regulation. Should companies be required to disclose information about climate…
The Federal Government Contracts & Procurement Blog
FCA 101: Materiality
This is the fourth blog in a series on the False Claims Act (FCA), 31 USC §§ 3729, et seq., which targets any person that knowingly submits false claims for…
Islamic Law Blog
::Roundtable:: Material Proof: Some Notes on Legal Documents in Morocco as Physical Objects
By Léon Buskens[1] Changes in the physical appearance of legal documents from twentieth-century Morocco offer important clues to reconstruct a “biography” of their social life.[2] Their appearance in the souvenir…
Adams on Contract Drafting
Glenn West’s New Article on the Meaning of “Material”
By Ken Adams
I belatedly noticed that Glenn West has written another Business Law Today article. This one is entitled On the Meaning of “Material”. In it, he cites my 2023 law review…
Securities Law Prof Blog
Labovitz & Kontoleon on Materiality
Daniel Labovitz and Alexander Kontoleon have posted Materiality in the Long Now: Navigating the Intersection of Decision-Making, Time, and Strategy on SSRN with the following abstract:Existing formulations of materiality in…
Password Protected
SEC Settles Charges for Alleged Misleading Disclosures, Shedding Light on Materiality in Cyber Context
By David Hirsch, Andrew Konia, Jackie Wells
On Oct. 22, 2024, the Securities and Exchange Commission (SEC) announced settled charges against four current and former public companies, Unisys, Avaya Holdings, Check Point Software Technologies and Mimecast, for…
The CLS Blue Sky Blog
Materiality Under the SEC’s Climate Risk Rule
The concept of materiality has been called the “bedrock” or the “cornerstone” of the corporate disclosure system established by Congress in the federal securities laws.[1] But, despite its importance, determining…
Global Investigations & Compliance Review
Who Determines Materiality of Cybersecurity Incidents in Light of Recent SEC Rule Requiring Disclosure of Cybersecurity Incidents?
In December 2023, the U.S. Securities and Exchange Commission’s (“SEC”) new rule requiring disclosure of material cybersecurity incidents became effective. SPB previously analyzed how the new rule applies to incidents…