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Dictionary by pitch.dog
Sustainability standards & frameworks · Core

Reporting entity

Also called: disclosing entity

ELI5

The organisation or group covered by disclosures.

Used in conversation

“The team needs one controlled copy of reporting entity, with an owner and date.”

Pitch context

You will see “Reporting entity” in sustainability reports, impact decks, climate plans and assurance materials when the discussion reaches sustainability standards & frameworks.

Why it matters: In sustainability standards & frameworks, 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.

When the words have to travel

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Sources & evidence · 3

Direct term-level sources and supporting source families.