Skip to content
Dictionary by pitch.dog
Materiality & stakeholder impact · Core

Dependency

Also called: sustainability dependency

ELI5

Reliance of an organisation or economy on people, nature, infrastructure or other systems.

Used in conversation

“Which standard and reporting period govern dependency?”

Pitch context

You will see “Dependency” 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.

Connected terms

  • DependencyThe same visible label “Dependency” names different concepts.
When the words have to travel

Need an investor or company deck?

Bring the business, the evidence or the half-formed ask. We help it travel beyond the spreadsheet.

See how pitch.dog can help
Sources & evidence · 4

Direct term-level sources and supporting source families.