Stub entry: single definition derived from the NIST trustworthy-AI glossary; sector-specific readings not yet documented — contributions welcome.
Refers to the significance of a matter in relation to a set of financial or performance information. If a matter is material to the set of information, then it is likely to be of significance to a user of that information
NIST AIRC, The Language of Trustworthy AI glossary (public-domain compilation), entry 'materiality', definition attributed to OECD