ESG, sustainability & impact foundations · Core

Sustainable business

Also called: sustainability-led business

ELI5

A business designed to remain viable while managing environmental and social effects.

Used in conversation

“State the boundary and evidence behind sustainable business before publishing the claim.”

Pitch context

You will see “Sustainable business” 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.