Skip to content
Dictionary by pitch.dog
Disclosure, materiality & market conduct · Core

Materiality

Also called: accounting materiality, disclosure materiality

ELI5

The threshold determining whether omitted, misstated or obscured information could influence decisions under the relevant framework.

Used in conversation

“Counsel wants materiality clarified before anyone signs.”

Pitch context

You will see “Materiality” in annual reports, earnings decks, filings and investor presentations when the discussion reaches disclosure, materiality & market conduct.

Why it matters: In disclosure, materiality & market conduct, a loose definition can change rights, obligations, approval, disclosure or enforceability.

Caution

Meaning, enforceability and required process vary by jurisdiction and agreement; this definition is not legal advice.

Connected terms

  • MaterialityThe same visible label “Materiality” names different concepts.
When the words have to travel

Need an investor or company deck?

Bring the business, the evidence or the half-formed ask. We help it travel beyond the spreadsheet.

See how pitch.dog can help
Sources & evidence · 8

Direct term-level sources and supporting source families.