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.