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Source of impact
In the context of impact management, enterprises, investors and financial institutions (in short, “organisations”) can be thought of as the…
Subject of impact
Specific issues that are important to the object(s) of impact. Learn more here.
Safeguarding principles
Guidelines recommending minimum actions to protect against harm. Source: Impact Management Platform
Standard
Rules or guidelines for common and repeated use to which organisations demonstrate adherence with which compliance is not necessarily mandatory in…
Sustainability-related financial disclosure
Disclosures about an entity’s performance on sustainability matters that drive enterprise value, including information about an entity’s governance, strategy and…
Sustainability reporting
A company’s practice of reporting publicly on its most significant economic, environmental, and/or social impacts, and hence its contributions –…
Significant
An impact is significant if the change in well-being (or the condition of the natural environment) caused by the organisation…
Sustainability topic
A term used broadly to denote aspects of stakeholder well-being (e.g. health, wealth, safety), or business activities or practices that…
Science-based Target
Measurable, actionable, and time-bound objectives, based on the best available science, that allow actors to align with Earth’s limits and…
Sustainable
Meeting the needs of the present without compromising the ability of future generations to meet their needs or overshooting Earth’s…