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Dictionary by pitch.dog
Materiality & stakeholder impact · Working

Severity

Also called: impact severity

ELI5

The scale, scope and remediability of a negative impact under a stated framework.

Used in conversation

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

Pitch context

You will see “Severity” in sustainability reports, impact decks, climate plans and assurance materials when the discussion reaches materiality & stakeholder impact.

Why it matters: In materiality & stakeholder impact, different calculation boundaries, periods or accounting treatments can change the number and the decision.

Caution

Calculation, recognition and disclosure can vary by accounting framework, company policy and reporting context.

Connected terms

  • ImpactThe search label “severity” can route to both entries.
When the words have to travel

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Sources & evidence · 4

Direct term-level sources and supporting source families.