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Corporate reports & securities filings · Core

Sustainability report

Also called: ESG report

ELI5

A report describing environmental, social and governance impacts, risks or performance.

Used in conversation

“Which version of sustainability report should the board treat as current?”

Pitch context

You will see “Sustainability report” in annual reports, earnings decks, filings and investor presentations when the discussion reaches corporate reports & securities filings.

Why it matters: In corporate reports & securities filings, 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 · 5

Direct term-level sources and supporting source families.