Every compliance professional should be aware of what a risk assessment is and its importance in any compliance program. Numerous regulatory frameworks state it be the key foundational mechanism to ...

The European Financial Reporting Advisory Group (EFRAG) on December 3, 2025 submitted its long-anticipated technical advice ...

The investment industry is pressing the importance of environmental, social and governance considerations in U.S. financial markets ahead of an expected pushback from Republicans as they take control ...

CommentaryAttorney Analysis from Westlaw Today, a part of Thomson Reuters. June 3, 2022 - Everyone is talking about ESG materiality. Materiality is one of the primary cornerstones of the U.S.

Environment, Social, and Governance (ESG) investing—an approach to investing designed to consider a wider set of factors that influence financial returns—is everywhere. ESG is so hot, it will be a $1 ...

The materiality of ESG factors differs across sectors and markets. Investors need to understand how. As environmental, social and governance (ESG) factors help contribute to—or detract from—security ...

One of the biggest challenges companies may experience in pursuing their environmental, social and governance (ESG) goals is knowing how best to allocate their resources. A successful ESG plan will ...

Morningstar’s third annual global asset owner survey finds ESG materiality broadening, active ownership rising and demand for improvements in ESG data growing. The global quantitative survey, ...

If your first thought turns to the U.S. Securities and Exchange Commission’s (SEC) final rules on climate disclosures that are anticipated by the end of this year, your team may not be as prepared as ...

As ESG factors help contribute to—or detract from—security returns, it makes sense for active investors to integrate them into security selection. Factor attribution using historical returns can ...