ESG, sustainability & impact foundations · Working

Corporate citizenship

Also called: business citizenship

ELI5

The idea that a company has responsibilities within the societies where it operates.

Used in conversation

“The number is useful only if everyone calculates corporate citizenship the same way.”

Pitch context

You will see “Corporate citizenship” 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.

Sources & evidence · 4

Direct term-level sources and supporting source families.