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ESG, sustainability & impact foundations · Core

Divestment

Also called: disinvestment

ELI5

Selling or avoiding an investment because of strategy, risk or ethical criteria.

Used in conversation

“Which standard and reporting period govern divestment?”

Pitch context

You will see “Divestment” in sustainability reports, impact decks, climate plans and assurance materials when the discussion reaches esg, sustainability & impact foundations.

Why it matters: In esg, sustainability & impact foundations, the reporting boundary, method, period and evidence can materially change the claim.

Caution

State the reporting boundary, method, period and evidence; standards, regulation and assurance requirements vary.

When the words have to travel

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Sources & evidence · 4

Direct term-level sources and supporting source families.