ESG, sustainability & impact foundations · Core

Sustainability strategy

Also called: ESG strategy

ELI5

A plan for managing material sustainability risks, opportunities and impacts.

Used in conversation

“State the boundary and evidence behind sustainability strategy before publishing the claim.”

Pitch context

You will see “Sustainability strategy” 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.