Business Pitch Dictionary by pitch.dog
Greenwashing, evidence & assurance · Working

Internal control over sustainability reporting

Also called: ICSFR

ELI5

Controls designed to support complete and reliable sustainability disclosures.

Used in conversation

“Can we circulate internal control over sustainability reporting with the assumptions and open questions marked?”

Pitch context

You will see “Internal control over sustainability reporting” 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.