This study investigates the growing importance of sustainability in financial markets by estimating the extent of … capitalisation of companies' commitment to sustainability on their market value. The spreading concern for social and environmental … issues, and especially for the material risks of climate change, induces policymakers to prioritise sustainability issues …

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, recognizing that in principle no two organizations are alike. Materiality … presupposes their relevance. In this paper, we present and advocate for a specific approach for how best to make materiality …