Everything, or only what matters? What the ESRS updates and the B Corp reset reveal about materiality
Within weeks of each other this summer, the revised ESRS and the new B Corp standards both changed how materiality works, and they appear to point in opposite directions. One trims what you must disclose. The other sets mandatory requirements. Read together they are not a contradiction but a lesson in where materiality now sits, who gets to make judgments, and why the assessment is always worth doing well.












