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Dictionary by pitch.dog
ESG, sustainability & impact foundations · Core

Theory of change

Also called: ToC, impact pathway

ELI5

A causal explanation linking activities to outputs, outcomes and intended impact.

Used in conversation

“Which standard and reporting period govern theory of change?”

Pitch context

You will see “Theory of change” 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

  • Impact pathwayThe search label “Impact pathway” can route to both entries.
When the words have to travel

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Sources & evidence · 9

Direct term-level sources and supporting source families.