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ESG, sustainability & impact foundations · Core

Stakeholder

Also called: interested party

ELI5

A person or group affected by or able to affect an organisation.

Used in conversation

“Which standard and reporting period govern stakeholder?”

Pitch context

You will see “Stakeholder” 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

When the words have to travel

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Sources & evidence · 7

Direct term-level sources and supporting source families.