Business Pitch Dictionary by pitch.dog
Materiality & stakeholder impact · Working

Primary user

Also called: primary audience

ELI5

A user group for whom a reporting framework is principally designed, such as investors.

Used in conversation

“Can we circulate primary user with the assumptions and open questions marked?”

Pitch context

You will see “Primary user” in sustainability reports, impact decks, climate plans and assurance materials when the discussion reaches materiality & stakeholder impact.

Why it matters: In materiality & stakeholder impact, different calculation boundaries, periods or accounting treatments can change the number and the decision.

Caution

Calculation, recognition and disclosure can vary by accounting framework, company policy and reporting context.

Sources & evidence · 4

Direct term-level sources and supporting source families.