Business Pitch Dictionary by pitch.dog
Materiality & stakeholder impact · Core

Time horizon

Also called: reporting horizon

ELI5

The short, medium or long period over which an issue is assessed.

Used in conversation

“Can we separate the target for time horizon from measured performance?”

Pitch context

You will see “Time horizon” in sustainability reports, impact decks, climate plans and assurance materials when the discussion reaches materiality & stakeholder impact.

Why it matters: In materiality & stakeholder impact, different calculation boundaries, periods or accounting treatments can change the number and the decision.

Caution

Calculation, recognition and disclosure can vary by accounting framework, company policy and reporting context.

Sources & evidence · 4

Direct term-level sources and supporting source families.