![](https://insights.issgovernance.com/file/2024/12/ESG-IIP-121624_thumbnail-1-768x432.jpg)
Living in a Material World: Definitions of Impact and Financial Materiality in the Context of the ISS ESG Corporate Rating
According to CFA Institute, “Materiality is contextual; that is, [it] …depends on the investor’s objectives and time horizon and the specifics of the investment. Materiality