
Rethinking Materiality: A New Framework for Climate and Sustainability Reporting
In the report “Materiality in the Long Now: Navigating the Intersection of Decision-Making, Time, and Strategy,” Daniel M. Labovitz and Alexander Kontoleon critically examine the traditional concept of materiality in the context of climate and sustainability reporting. They argue that the prevailing focus on short-term impacts—the “Short Now”—is insufficient for