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Analysis PRO
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Lexology PRO | European Union | 10 Aug 2022

EU sustainability reporting standard could mean “information overload”, consultees say

Sustainable investing groups have praised the EU’s draft Sustainability Reporting Standards, whose consultation period closed this week, but banking groups have called for a delay in implementation.
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Lexology PRO | European Union, Global, USA | 4 Apr 2022

ISSB issues draft global sustainability disclosure standards

The global climate finance standard setter, established by the IFRS at last year’s COP26 summit, has proposed its first climate related disclosure standards.
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Lexology PRO | Australia, Canada, European Union, etc. | 9 Sep 2021

How to assess materiality for ESG disclosures

Top tips for companies on defining what to disclose to investors, amid expanding concepts of materiality and accountability.
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Lexology PRO | European Union, Global, Netherlands, etc. | 3 Sep 2021

60-second read: How ESG is impacting “materiality” and corporate disclosures

ESG disclosures are pushing the focus from shareholders onto stakeholders and introducing a broader concept of materiality, according to Tarik Gause, director of business and legal affairs at Roku Inc.
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Lexology PRO | European Union, Global, Netherlands, etc. | 3 Sep 2021

In-house interview: Tips on judging materiality in corporate disclosures

Tarik Gause, director of business and legal affairs at Roku Inc, helps define what constitutes a “material” issue for corporate disclosures, and discusses the impact of ESG on this process.
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Lexology PRO | European Union, Global, Netherlands, etc. | 1 Sep 2021

Corporate disclosures: Tips on deciding what impacts materiality

Tarik Gause, director of business and legal affairs at Roku Inc, shares his tips on determining “materiality” for corporate disclosures and how ESG has given rise to “materiality plus”.Roku Inc is headquartered in San Jose, California, and pioneered streaming to TV.Interview conducted by Samantha Gilbert, Senior Content Editor for Lexology PRO.The views expressed in this video are purely......
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Ropes & Gray LLP | USA | 13 Feb 2020

Tenth Circuit Affirms Demanding False Claims Act Materiality Standard

On February 7, 2020, the Tenth Circuit affirmed summary judgment for the defendant in United States ex rel Janssen v Lawrence Memorial Hospital, __ F…
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TLT LLP | United Kingdom | 28 May 2019

Can you pay women on maternity leave more than men on parental leave?

In an eagerly awaited judgment, the Court of Appeal has resolved the question of whether employers must equalise shared parental leave pay and…
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Mintz | USA | 3 Dec 2018

DOJ Announces to the Supreme Court That it Will Seek to Dismiss False Claims Act Case, and Affirms Position on Materiality Under Escobar

The United States Department of Justice (DOJ) filed an amicus curiae brief with the Supreme Court on November 30, 2018 in a closely watched False…
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Crowell & Moring LLP | USA | 3 Dec 2018

The Solicitor General Provides an Unexpected and Quicker Path to Victory for Gilead

Over seven months ago, the Supreme Court asked the Solicitor General for the views of the United States in Gilead Sciences, Inc. v. United States ex…
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