materiality
gb/mətˌɪɹiˈælɪti/ us/mətˌɪɹiˈælɪti/
C1
Angielski
lényegesség, jelentőség, anyagiság, materialitás
RZECZOWNIK
C1
FORMAL
1
lényegesség
C1
jelentőség
B2
Schemat użycia:
the materiality of [something]; [something]'s materiality; materiality to [a decision/case]
Auditors considered the materiality of the error before deciding whether to revise the accounts.
A könyvvizsgálók mérlegelték a hiba lényegességét, mielőtt eldöntötték volna, hogy módosítják-e a beszámolót.
The judge asked the lawyers to explain the materiality of the new evidence.
A bíró arra kérte az ügyvédeket, hogy magyarázzák el az új bizonyíték lényegességét.
For its annual report, the company reviewed the materiality of climate and labor risks.
Przykłady dla uczących się
The mistake was small, so its materiality was low.
A hiba kicsi volt, ezért a lényegessége alacsony volt.
The team discussed the materiality of the risk.
A csapat megvitatta a kockázat lényegességét.
Częsty błąd:
Do not use materiality to mean ordinary physical materials such as wood, cloth, or metal.
Znaczenie
importance to a decision
Kolokacje
assess materiality
|determine materiality
|evaluate materiality
|materiality threshold
|audit materiality
|financial materiality
|legal materiality
|high materiality
|low materiality
|materiality of evidence
Synonimy
significance (more general and much more common in everyday English)
|
relevance (emphasizes connection to the matter being considered)
|
importance (simpler and less technical)
Antonimy
immateriality (formal opposite; the state of not being important enough to matter)
|
irrelevance (lack of connection to the issue)
|
insignificance (lack of enough importance)
Tematy
business
|law
|accounting
|reporting
Definicja
how important something is for deciding or judging something
The quality or degree of being important or relevant enough to affect a decision, judgment, report, or outcome.
RZECZOWNIK
C2
TECHNICAL
2
anyagiság
C1
materialitás
C2
Schemat użycia:
the materiality of [an object/work/medium]
The artist's work draws attention to the materiality of paint and canvas.
A művész munkája ráirányítja a figyelmet a festék és a vászon anyagiságára.
The building's rough stone walls emphasize its materiality.
Az épület durva kőfalai hangsúlyozzák az anyagiságát.
Digital images can make us forget the materiality of the objects they represent.
Przykłady dla uczących się
The sculpture's materiality is part of its beauty.
A szobor anyagisága a szépségének része.
The designer wanted people to notice the materiality of the wood.
A tervező azt akarta, hogy az emberek észrevegyék a fa anyagiságát.
Częsty błąd:
In ordinary speech, use physical quality, substance, or texture unless discussing art, design, or theory.
Znaczenie
physical substance or presence
Kolokacje
physical materiality
|tangible materiality
|materiality of paint
|materiality of the body
|materiality of objects
|emphasize materiality
|explore materiality
|sense of materiality
Synonimy
physicality (emphasizes the body or physical presence)
|
tangibility (emphasizes being touchable or concrete)
|
corporeality (more philosophical or literary; emphasizes bodily existence)
Antonimy
immateriality (lack of physical substance or presence)
|
intangibility (the quality of not being touchable or physically concrete)
|
abstraction (emphasizes ideas rather than physical form)
Tematy
art
|architecture
|philosophy
|design
Definicja
the real physical quality of something that you can see, touch, or sense
The tangible physical character, substance, or presence of something, especially as opposed to its idea, image, or abstract meaning.
Gramatyka
Forma słownikowa
materiality
IPA
GB/mətˌɪɹiˈælɪti/
US/mətˌɪɹiˈælɪti/
Sylaby i akcent
ma - ter - i - al - ity (5 sylab)
Stress on 4th syllable (al)
Formy wyrazu
Noun
- Base: materiality
- Plural: materialities
Wyrażenia
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
Przykłady
- 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.
Przykłady dla uczących się
- Double materiality looks at the company and the outside world.
- The report used double materiality for ESG topics.
financial materiality
1/fɪnˈænʃəl mətˌɪɹiˈælɪti/
fixed phrase
business
financially important impact
how much an issue matters to a company's money, value, or investors
Przykłady
- 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.
Przykłady dla uczących się
- The risk had high financial materiality.
- They studied the financial materiality of the new rule.
materiality assessment
1/mətˌɪɹiˈælɪti əsˈɛsmənt/
fixed phrase
business
review of important issues
a business review that finds which topics matter most
Przykłady
- 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.
Przykłady dla uczących się
- The company did a materiality assessment for its ESG report.
- The assessment showed which issues were most important.
materiality matrix
1/mətˌɪɹiˈælɪti mˈeɪtɹɪks/
fixed phrase
business
chart of priority issues
a chart that shows which business or sustainability topics matter most
Przykłady
- 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.
Przykłady dla uczących się
- The materiality matrix showed the top issues.
- Climate risk was high on the materiality matrix.
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
Przykłady
- 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.
Przykłady dla uczących się
- The accountant used the materiality principle.
- The rule helps decide which errors matter.
materiality threshold
1/mətˌɪɹiˈælɪti θɹˈɛʃˌoʊld/
fixed phrase
business
minimum significant amount
the point where something becomes important enough to affect a decision
Przykłady
- 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.
Przykłady dla uczących się
- The mistake was below the materiality threshold.
- The auditor set a materiality threshold for the review.