August 12, 2021

ESG Materiality: Now Available in a Graphic!

Perkins Coie’s Allison Handy put together a nice graphic depiction of the various ESG “materiality” concepts floating around.  Traditionally, we’re accustomed to thinking of materiality by reference to the TSC v. Northway “reasonable investor” test. But ESG disclosure advocates argue for conceptions of materiality that take into account matters beyond financial considerations and constituencies other than investors. This graphic provides a quick reference tool that will help you navigate this brave new world.

John Jenkins