ESG, sustainability & impact foundations · Core
Environmental factor
Also called: E factor
ELI5
A matter concerning climate, pollution, resources, nature or ecological systems.
Used in conversation
“Which standard and reporting period govern environmental factor?”
Pitch context
You will see “Environmental factor” 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.
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 helpSources & evidence · 4
Direct term-level sources and supporting source families.
- IFRS Foundation / International Sustainability Standards Board — IFRS S1 and IFRS S2 Sustainability Disclosure StandardsDirect source · primary · checked 2026-08-16
- OECD — G20/OECD Principles of Corporate Governance 2023Direct source · institutional · checked 2026-08-16
- International Organization for Standardization — ISO Net Zero Guidelines and related workDirect source · institutional · checked 2026-08-16
- GHG Protocol — Standards and GuidanceSupporting source family · institutional · checked 2026-08-16