materiality
gb/mətˌɪɹiˈælɪti/ us/mətˌɪɹiˈælɪti/
C1
Angličtina
Významy
0 významů
Podstatné jméno
formal
C1
property
1
importance to a decision
how important something is for deciding or judging something
Vzorec užití:
the materiality of [something]; [something]'s materiality; materiality to [a decision/case]
Častá chyba:
Do not use materiality to mean ordinary physical materials such as wood, cloth, or metal.
Synonyma
significance (more general and much more common in everyday English)
|
relevance (emphasizes connection to the matter being considered)
|
importance (simpler and less technical)
Antonyma
immateriality (formal opposite; the state of not being important enough to matter)
|
irrelevance (lack of connection to the issue)
|
insignificance (lack of enough importance)
Kolokace
assess materiality
|determine materiality
|evaluate materiality
|materiality threshold
|audit materiality
|financial materiality
|legal materiality
|high materiality
|low materiality
|materiality of evidence
Témata
business
|law
|accounting
|reporting
Příklady
- Auditors considered the materiality of the error before deciding whether to revise the accounts.
- The judge asked the lawyers to explain the materiality of the new evidence.
- For its annual report, the company reviewed the materiality of climate and labor risks.
Učební příklady
- The mistake was small, so its materiality was low.
- The team discussed the materiality of the risk.
Podstatné jméno
technical
C2
property
2
physical substance or presence
the real physical quality of something that you can see, touch, or sense
Vzorec užití:
the materiality of [an object/work/medium]
Častá chyba:
In ordinary speech, use physical quality, substance, or texture unless discussing art, design, or theory.
Synonyma
physicality (emphasizes the body or physical presence)
|
tangibility (emphasizes being touchable or concrete)
|
corporeality (more philosophical or literary; emphasizes bodily existence)
Antonyma
immateriality (lack of physical substance or presence)
|
intangibility (the quality of not being touchable or physically concrete)
|
abstraction (emphasizes ideas rather than physical form)
Kolokace
physical materiality
|tangible materiality
|materiality of paint
|materiality of the body
|materiality of objects
|emphasize materiality
|explore materiality
|sense of materiality
Témata
art
|architecture
|philosophy
|design
Příklady
- The artist's work draws attention to the materiality of paint and canvas.
- The building's rough stone walls emphasize its materiality.
- Digital images can make us forget the materiality of the objects they represent.
Učební příklady
- The sculpture's materiality is part of its beauty.
- The designer wanted people to notice the materiality of the wood.
Gramatika
Slovníkový tvar
materiality
IPA
GB/mətˌɪɹiˈælɪti/
US/mətˌɪɹiˈælɪti/
Slabiky a přízvuk
ma - ter - i - al - ity (5 slabik)
Stress on 4th syllable (al)
Tvary slova
Noun
- Base: materiality
- Plural: materialities
Výrazy
double materiality
1/dˈʌbəl mətˌɪɹiˈælɪti/
fixed phrase
business
two-sided sustainability importance
a reporting idea that looks at impacts in two directions: on the company and by the company
Příklady
- Under double materiality, the report covers both financial risks to the company and the company's impacts on society.
- European sustainability rules have made double materiality a central concept for many businesses.
- The consultants helped the firm apply double materiality to its climate and human rights disclosures.
financial materiality
1/fɪnˈænʃəl mətˌɪɹiˈælɪti/
fixed phrase
business
financially important impact
how much an issue matters to a company's money, value, or investors
Příklady
- Investors focused on the financial materiality of the company's water risks.
- The report separates financial materiality from broader environmental impact.
- Management assessed the financial materiality of possible supply-chain disruptions.
materiality assessment
1/mətˌɪɹiˈælɪti əsˈɛsmənt/
fixed phrase
business
review of important issues
a business review that finds which topics matter most
Příklady
- The company conducted a materiality assessment before writing its sustainability report.
- A good materiality assessment includes input from employees, customers, investors, and communities.
- The board used the materiality assessment to decide which risks needed more attention.
materiality matrix
1/mətˌɪɹiˈælɪti mˈeɪtɹɪks/
fixed phrase
business
chart of priority issues
a chart that shows which business or sustainability topics matter most
Příklady
- The sustainability report includes a materiality matrix showing climate risk as a top priority.
- The team plotted customer privacy and employee safety on the materiality matrix.
- A materiality matrix can help managers compare stakeholder concerns with business impact.
materiality principle
1/mətˌɪɹiˈælɪti pɹˈɪnsəpəl/
fixed phrase
business
rule for significant information
an accounting rule that says important information must not be left out or ignored
Příklady
- Under the materiality principle, minor rounding differences may not need separate disclosure.
- The accountant applied the materiality principle when deciding whether the error affected the financial statements.
- The materiality principle helps companies focus reports on information that could change users' decisions.
materiality threshold
1/mətˌɪɹiˈælɪti θɹˈɛʃˌoʊld/
fixed phrase
business
minimum significant amount
the point where something becomes important enough to affect a decision
Příklady
- The auditors set a materiality threshold before testing the financial statements.
- The error was below the materiality threshold, so it did not require a restatement.
- Legal teams often consider whether a fact meets the materiality threshold for disclosure.