Chapter 08 · Finance, data & evidenceSustainability Language
Materiality-conditional disclosure
definitionComply-or-explain variants
Definition
Japan FIEA (Strategy/Metrics "where material"), China double-materiality topic filtering.
References
Cross-cuttingdefinition
Japan FIEA (Strategy/Metrics "where material"), China double-materiality topic filtering.
Comply-or-explain variants · verified 2026-08-22
Overview
The overview for this term is being prepared.