ESG, sustainability & impact foundations · Core

Positive impact

Also called: beneficial impact

ELI5

A beneficial change associated with an organisation, product or investment.

Used in conversation

“State the boundary and evidence behind positive impact before publishing the claim.”

Pitch context

You will see “Positive impact” 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.