The American Institute of CPAs released a discussion paper Wednesday explaining some of the challenges of determining materiality in an attestation engagement when the subject matter can’t be measured ...
As we prepare for the replacement of SAS 70 by SSAE 16, articles and vendor whitepapers are flooding the landscape. These documents typically provide only cursory descriptions of the similarities and ...
Are you daunted by the GRI G4 requirement of engaging stakeholders to determine materiality for sustainability reporting? Convetit, a new online stakeholder engagement platform, is offering a solution ...
https://www.eco-business.com/events/gri-knowledge-series-key-principles-of-reporting-refining-materiality-stakeholder-engagement/ GRI is pleased to deliver a series ...
Editor’s note: This article is the third in a series of articles about application of the group audits standard. For the first article in the series, see “The Scoop on Group Audits: You May Have Them, ...
In order to avoid blind spots or ethnocentric materiality assessment results, it is crucial for companies to engage stakeholders across all levels of the full value chain and the geographies they ...
Operational changes, remote procedures, and new risks associated with the coronavirus pandemic have made the audit environment much different than it was in the days before COVID-19. George Botic, ...
https://www.thehindubusinessline.com/companies/nfras-review-of-bsrs-ifin-audit-an-overhaul-of-the-audit-process-on-the-cards/article32383181.ece Copy After completing ...
Looking beyond the bottom line, double materiality considers how a company’s actions impact the environment and broader ...
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