ESG, sustainability & impact foundations · Core

Thematic investing

Also called: theme-based investing

ELI5

Investing around a sustainability or structural theme.

Used in conversation

“State the boundary and evidence behind thematic investing before publishing the claim.”

Pitch context

You will see “Thematic investing” 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.