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

Management assertion

Also called: ESG assertion

ELI5

Management's formal statement about subject matter being assured.

Used in conversation

“Which version of management assertion should the board treat as current?”

Pitch context

You will see “Management assertion” 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.