Sustainability Performance and Reporting

Glossary

Accountability: An obligation to account for one’s responsibilities, often accomplished through some form of reporting process to answer for one’s actions.

Accurate: A description of information or indicators that are free of errors and that fairly represent the activities of an organization.

Achievable: A description of an activity, indicator, or target that can be accomplished. To be achievable, the item should be linked to someone’s responsibilities and thus require action.

Assurance: A provision of confidence or certainty given by an independent assurance provider to certain subject matter.

Assurance engagement: An agreement whereby the organization contracts an assurance provider to express an opinion about the reliability of some ...