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Dictionary by pitch.dog
Materiality & stakeholder impact · Core

Affected stakeholder

Also called: impacted stakeholder

ELI5

A person or group whose interests are or could be affected by organisational activity.

Used in conversation

“Which standard and reporting period govern affected stakeholder?”

Pitch context

You will see “Affected stakeholder” in sustainability reports, impact decks, climate plans and assurance materials when the discussion reaches materiality & stakeholder impact.

Why it matters: In materiality & stakeholder impact, different calculation boundaries, periods or accounting treatments can change the number and the decision.

Caution

Calculation, recognition and disclosure can vary by accounting framework, company policy and reporting context.

When the words have to travel

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Sources & evidence · 4

Direct term-level sources and supporting source families.