Greenwashing, evidence & assurance · Core

Control environment

Also called: reporting controls

ELI5

The governance, systems and behaviour supporting reliable reporting.

Used in conversation

“Attach the latest control environment to the decision pack before the meeting.”

Pitch context

You will see “Control environment” in sustainability reports, impact decks, climate plans and assurance materials when the discussion reaches greenwashing, evidence & assurance.

Why it matters: In greenwashing, evidence & assurance, 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.

Sources & evidence · 4

Direct term-level sources and supporting source families.