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Dictionary by pitch.dog
Materiality & stakeholder impact · Core

Value-chain assessment

Also called: value-chain materiality

ELI5

Evaluation of impacts and risks across upstream and downstream relationships.

Used in conversation

“The sustainability report needs the method, exclusions and assurance status for value-chain assessment.”

Pitch context

You will see “Value-chain assessment” 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.

When the words have to travel

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Sources & evidence · 4

Direct term-level sources and supporting source families.