ESG, sustainability & impact foundations · Core
Sustainability policy
Also called: ESG policy
ELI5
A formal statement of environmental and social commitments and rules.
Used in conversation
“Which version of sustainability policy should the board treat as current?”
Pitch context
You will see “Sustainability policy” 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.
- 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
- GHG Protocol — Standards and GuidanceSupporting source family · institutional · checked 2026-08-16