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ESG, sustainability & impact foundations · Core

Sustainability

Also called: sustainable development

ELI5

Meeting present needs while maintaining environmental, social and economic systems over time.

Used in conversation

“Which standard and reporting period govern sustainability?”

Pitch context

You will see “Sustainability” 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 · 4

Direct term-level sources and supporting source families.