Arguably the most important step in the measurement and reporting of an organization's performance is completion of a materiality determination beforehand. At base, materiality determinations address the all-important question of what the scope and criteria for analysis must be in each case,...

Arguably the most important step in the measurement and reporting of an organization’s performance is completion of a materiality determination beforehand. At base, materiality determinations address the all-important question of what the scope and criteria for analysis must be in each case,...