Redefining Accounting
for a sustainable future.

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Performing a materiality assessment

Materiality is entity-specific, so entities applying the ISSB Standards must determine which sustainability-related risks and opportunities are material to their unique operational circumstances.

Why U.S. SMBs should adopt ISSB Standards

U.S.-based companies looking to create long-term value, improve their operational performance, and strengthen their competitive advantage would benefit significantly from voluntarily adopting ISSB Standards.

“47% of SMBs will need a completely new reporting process that captures sustainability-related information.”

— ACCA (Association of Chartered Certified Accountants).

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