09/03/2026
As regulators place greater emphasis on materiality, management judgment, and first-line accountability, banks need to be ready to explain not just what they’re doing, but why.
The question is: Can your risk decisions stand up to scrutiny?
Steven Engel explores the growing “materiality gap” and what risk owners can do now to prepare.
Read the full article: https://www.eliassen.com/blog/the-materiality-gap-bankings-shifting-supervisory-standard-risk-owners-should-not-wait