Chapter 08 · Finance, data & evidenceSustainability Language
Single (financial) materiality
definitionMateriality doctrines
Definition
IFRS S1/S2 family (UK SRS, CSDS, SSBJ, AASB S2, TSRS, KSDS, India BRSR Core), UK Companies Act s.414CB (hard-wired: s.414CB(3) excludes impact on environment), US securities law, Switzerland CO 964a-c (hybrid: risks to company + impacts covered).
References
Cross-cuttingdefinition
IFRS S1/S2 family (UK SRS, CSDS, SSBJ, AASB S2, TSRS, KSDS, India BRSR Core), UK Companies Act s.414CB (hard-wired: s.414CB(3) excludes impact on environment), US securities law, Switzerland CO 964a-c (hybrid: risks to company + impacts covered).
Materiality doctrines · verified 2026-08-22
Overview
The overview for this term is being prepared.