ESG, sustainability & impact foundations · Core

ESG integration

Also called: sustainability integration

ELI5

Systematic inclusion of material ESG factors in investment or business analysis.

Used in conversation

“The number is useful only if everyone calculates eSG integration the same way.”

Pitch context

You will see “ESG integration” 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.