ESG, sustainability & impact foundations · Core

Sustainable finance

Also called: sustainability finance

ELI5

Financial activity that considers environmental, social or governance factors and outcomes.

Used in conversation

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

Pitch context

You will see “Sustainable finance” 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.