ESG, sustainability & impact foundations · Core

Responsible business conduct

Also called: RBC

ELI5

Business conduct aligned with applicable laws and recognised standards for people, planet and integrity.

Used in conversation

“The sustainability report needs the method, exclusions and assurance status for responsible business conduct.”

Pitch context

You will see “Responsible business conduct” 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.