Business Pitch Dictionary by pitch.dog
ESG, sustainability & impact foundations · Core

Sustainability governance

Also called: ESG governance

ELI5

Oversight, roles and controls for sustainability decisions and reporting.

Used in conversation

“Which version of sustainability governance should the board treat as current?”

Pitch context

You will see “Sustainability governance” 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.