ESG, sustainability & impact foundations · Core

Responsible investment

Also called: responsible investing

ELI5

Incorporating ESG factors, stewardship or ethical considerations into investment.

Used in conversation

“Compare responsible investment with the same cohort and period before drawing a conclusion.”

Pitch context

You will see “Responsible investment” 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.