Jurisdiction(s):
United Kingdom

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Key definition

Sustainability definition

What does Sustainability mean? In legal practice, sustainability describes integrating environmental, social and economic considerations into planning, procurement and construction so that buildings and infrastructure are healthy, comfortable and affordable, use durable and renewable resources, and minimise environmental impact over their whole life. It is not a single statutory definition; rather a cross‑cutting concept often expressed as “sustainable development”. In England (planning law under the Planning and Compulsory Purchase Act 2004 and the NPPF), Scotland (NPF4 and planning legislation), Northern Ireland (Planning Act (NI) 2011 and the SPPS) and Ireland (Planning and Development Act 2000), it guides plan‑making and planning permission, environmental impact assessment and...

UK ESG and Sustainability Reporting for In-house Lawyers: CA 2006 and TCFD/IFRS S2 Disclosures, Modern Slavery, Gender Pay Gap, EU CSRD/CSDDD, Voluntary Frameworks and Assurance

Published by a LexisNexis Environment expert

Practice notes

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This guide provides a high-level overview for inhouse counsel of certain mandatory reporting obligations for companies on non-financial and environmental, social and governance (ESG) matters, with pointers to further resources for detail. It also outlines what a sustainability or ESG report is and summarises the main voluntary reporting frameworks available...

Introduction

Investors, shareholders, customers and other stakeholders increasingly expect fuller access to environmental and human rights information. The stronger focus on transparency and accountability through corporate governance and disclosure has renewed attention on the triple bottom line—how an organisation manages its environmental, social and economic impacts...

There are both mandatory and voluntary ESG reporting requirements and frameworks. With the support of their in-house legal teams, companies will need to decide:

whether they are legally obliged to disclose their ESG issues
the depth of disclosure required
which voluntary frameworks to use to produce a credible sustainability report

Integrating ESG disclosures into mainstream financial reporting demonstrates the link between corporate responsibility and business operations and strategy...

For more information, see Practice Notes:

Responsible business, corporate social responsibility

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Web page updated on 22/05/2026

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