Over the past almost 15 years covered by the ABA studies, materiality scrapes have morphed from being a somewhat uncommon provision, seen in about 14% of transactions in 2005, to something ...

Any business owner who has sold a business through a merger, stock sale or asset sale has gone through what I like to call the “death march,” wading through the various proposed representations and ...

Buyers’ lawyers increasingly are getting more successful in adding so-called “materiality scrape” provisions to acquisition agreements. As seller’s counsel, this trend frustrates me. I find them ...

Join our growing army of changemakers and get unlimited access to our premium content There’s been no shortage of headlines on the recent double materiality requirements, as mandated by Europe’s ...

In the coming year, expect to hear the terms impact and double materiality more frequently. European regulators are already asking companies to report on environmental, social, and governance, or ESG, ...