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Dictionary by pitch.dog
ESG, sustainability & impact foundations · Core

ESG

Also called: environmental, social and governance

ELI5

An investor and management shorthand for environmental, social and governance matters.

Used in conversation

“Can we separate the target for ESG from measured performance?”

Pitch context

You will see “ESG” 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.

Connected terms

  • SustainabilityESG usually frames environmental, social and governance information for risk, performance or investors; sustainability is the broader practice of operating within social and ecological limits.
When the words have to travel

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Sources & evidence · 4

Direct term-level sources and supporting source families.