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Board packs, dashboards & decision papers · Core

ESG report

Also called: sustainability update

ELI5

A board report on material sustainability issues and progress.

Used in conversation

“Can we circulate eSG report with the assumptions and open questions marked?”

Pitch context

You will see “ESG report” in annual reports, earnings decks, filings and investor presentations when the discussion reaches board packs, dashboards & decision papers.

Why it matters: In board packs, dashboards & decision papers, a loose definition can change rights, obligations, approval, disclosure or enforceability.

Caution

Meaning, enforceability and required process vary by jurisdiction and agreement; this definition is not legal advice.

Connected terms

When the words have to travel

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Sources & evidence · 4

Direct term-level sources and supporting source families.