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While your company should collect data for each of those 15 categories, many of them will not be material to your business. Your company, in conjunction with an independent auditor, should determine an appropriate threshold or benchmark of materiality — usually a percentage of total emissions inv...
I want to ask a question from the lessee’s perspective. In the lease agreement, no interest rate implicit in the lease is mentioned. If I use the incremental rate to calculate the present value, then the present value of the lease payment is double the fair value of the asset. Kindly ...
We do our best to set a minimum threshold to ensure materiality. Where we cannot deliver is on intent. Intent can only be proven in court, and all these alleged fraud cases are settled before they reach the final verdict, since directors' and officers' insurance does not indemnify executives...