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

Restatement

Also called: ESG restatement

ELI5

Revision of previously reported sustainability information because of error or changed method.

Used in conversation

“Attach the latest restatement to the decision pack before the meeting.”

Pitch context

You will see “Restatement” 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.

Connected terms

  • RestatementThe same visible label “Restatement” names different concepts.
Sources & evidence · 4

Direct term-level sources and supporting source families.