Sustainability standards & frameworks · Working
Equator Principles
Also called: EPs
ELI5
A risk-management framework for environmental and social risk in project finance.
Used in conversation
“Can we separate the target for equator Principles from measured performance?”
Pitch context
You will see “Equator Principles” in sustainability reports, impact decks, climate plans and assurance materials when the discussion reaches sustainability standards & frameworks.
Why it matters: In sustainability standards & frameworks, 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.
Connected terms
- Earnings per shareThe search label “EPS” can route to both entries.
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
- 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