Professional Practice Internal Audit

SEC Strategy 2026

Article about materiality,
Same word different meaning

In many boardrooms, “materiality” can mean very different things to the CFO and the CSO. When these perspectives aren’t connected, boards risk fragmented decision-making and missed opportunities.

In the article “Bridging Financial and Impact Materiality: The Case for Double Materiality”, Alexchandar Anbalagan (Chief Strategy Officer at TEASK), explores how boards can integrate financial and impact materiality to connect ESG performance with long-term value creation, strengthen oversight, and manage risk more effectively.

Read the full article here: https://tinyurl.com/yvrytucs

This article was first published in the December 2025 issue of The Institute of Internal Auditors (IIA) Singapore’s newsletter.

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