Nature, resources & circularity · Working
Conversion
Also called: ecosystem conversion
ELI5
Change of a natural ecosystem to another land use or degraded state.
Used in conversation
“Can we separate the target for conversion from measured performance?”
Pitch context
You will see “Conversion” in sustainability reports, impact decks, climate plans and assurance materials when the discussion reaches nature, resources & circularity.
Why it matters: In nature, resources & circularity, 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
- ConversionThe same visible label “Conversion” names different concepts.
- ConversionThe same visible label “Conversion” names different concepts.
Sources & evidence · 3
Direct term-level sources and supporting source families.
- IFRS Foundation / International Sustainability Standards Board — IFRS S1 and IFRS S2 Sustainability Disclosure StandardsDirect source · primary · checked 2026-08-16
- International Organization for Standardization — ISO Net Zero Guidelines and related workDirect source · institutional · checked 2026-08-16
- GHG Protocol — Standards and GuidanceSupporting source family · institutional · checked 2026-08-16