ESG, sustainability & impact foundations · Core
Stakeholder
Also called: interested party
ELI5
A person or group affected by or able to affect an organisation.
Used in conversation
“Which standard and reporting period govern stakeholder?”
Pitch context
You will see “Stakeholder” 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.
Connected terms
- ShareholderA shareholder owns equity; a stakeholder is any person or group materially affected by or able to affect the organisation.
Sources & evidence · 7
Direct term-level sources and supporting source families.
- IFRS Foundation / International Sustainability Standards Board — IFRS S1 and IFRS S2 Sustainability Disclosure StandardsDirect source · primary · checked 2026-08-16
- OECD — G20/OECD Principles of Corporate Governance 2023Direct source · institutional · checked 2026-08-16
- International Organization for Standardization — ISO Net Zero Guidelines and related workDirect source · institutional · checked 2026-08-16
- U.S. Small Business Administration — Write your business planSupporting source family · primary · checked 2026-08-16
- Y Combinator — YC Startup Library — fundraising and pitching resourcesSupporting source family · practitioner · checked 2026-08-16
- U.S. Securities and Exchange Commission — Small Business Capital Formation GlossarySupporting source family · primary · checked 2026-08-16
- GHG Protocol — Standards and GuidanceSupporting source family · institutional · checked 2026-08-16