ESG, sustainability & impact foundations · Core

Sustainability performance

Also called: ESG performance

ELI5

Results against defined environmental, social and governance measures.

Used in conversation

“Can we separate the target for sustainability performance from measured performance?”

Pitch context

You will see “Sustainability performance” 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.