Governance impact in the context of double materiality focuses on how a company’s governance structures influence both its financial performance and its broader societal impact. This approach requires organizations to evaluate both how governance practices affect their bottom line and how they impact stakeholders such as employees, shareholders, and the community.

Diversity washing, similar to greenwashing, refers to the practice of companies or organizations making superficial or deceptive claims about their commitment to diversity and inclusion without taking meaningful action. It involves projecting an image of supporting diversity, equity, and inclusion (DEI) while not implementing substantive changes to foster an inclusive workplace or culture. This practice can mislead stakeholders—employees, customers, and investors—about the organization's true efforts regarding diversity.

SASB General Issue Category: Human Capital including DEI, etc.

Diversity refers to the range of differences and similarities among people. Equity ensures fair access to resources and opportunities, while inclusion involves creating a culture where everyone feels valued and respected. Together, diversity, equity, and inclusion are important for promoting a fair, just, and thriving society.

SASB General Issue Category: Social Capital, including Human Rights & Community Relations, Customer Privacy, etc.

Microsoft has signed a long-term deal with Vaulted Deep to purchase carbon credits in an effort to offset emissions from its growing fleet of AI data centers. Vaulted's specialty? Human feces – or "excess organic material," as the official press release delic…

HM Treasury announced they will not create a UK Green Taxonomy to define what actions are considered green, climate friendly, or other sustainability related claims.

The 2009 EPA Endangerment Finding declared greenhouse gases a threat to public health and welfare, forming the legal basis for U.S. climate regulation under the Clean Air Act.