Sustainability standards & frameworks · Working

General-purpose financial report

Also called: GPFR

ELI5

A reporting package designed for existing and potential capital providers.

Used in conversation

“Can we circulate general-purpose financial report with the assumptions and open questions marked?”

Pitch context

You will see “General-purpose financial report” 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.

Sources & evidence · 3

Direct term-level sources and supporting source families.