Greenwashing, evidence & assurance · Core
Data estimate
Also called: estimated ESG data
ELI5
A value derived when direct measurement is unavailable.
Used in conversation
“Do not describe data estimate as assured beyond the scope of the engagement.”
Pitch context
You will see “Data estimate” 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.
- IFRS Foundation / International Sustainability Standards Board — IFRS S1 and IFRS S2 Sustainability Disclosure StandardsDirect source · primary · checked 2026-08-16
- GHG Protocol — Standards and GuidanceDirect source · institutional · checked 2026-08-16
- International Organization for Standardization — ISO Net Zero Guidelines and related workDirect source · institutional · checked 2026-08-16
- U.S. Federal Trade Commission — Advertising and Marketing GuidanceDirect source · primary · checked 2026-08-16