Vocabulary Bank

the signed statement by the external auditor that the disclosure has, or has not, been drafted against evidence sufficient to support the level of reliance the register invites

the single sentence in the mandative register at the end of the memo — 'we recommend that the board approve / adopt / defer' — that the auditor will, on year-end, read against the outcome

a disclosure whose front-page sentence is drafted in the mandative subjunctive and whose commitments can be tested against outcome

the ESG doctrine that a company must disclose both financial risks to itself and impacts on the outside world — the second of which is priced in the mandative sentences the CSO signs

the national or exchange code (UK, King IV, SEC, EU CSRD) whose specific clauses the CSO's mandative recommendation must expressly discharge

the litigation and regulatory risk that a public claim is not supported by the internal evidence — the failure mode a competent recommendation memo is drafted to close

a disclosure whose front-page sentence is in the modal-indicative and whose commitments the officer, in the bad case, can quietly re-scope

the bare-infinitive verb form after verbs of instruction, requirement or necessity — 'it is essential that the board approve', 'the auditor requires that the target be validated'

a disclosure whose register the market can, without further advice, price against outcome — the mandative-subjunctive front page is its precondition

the single signed page in which a chief officer commits, in the mandative register, the action the board is being asked to take — and against which every subsequent minute will be read

an emissions-reduction target validated against a 1.5°C or 2°C pathway — the numerical anchor a subjunctive-register commitment ('that the target be adopted') is priced against

the indirect emissions from the value chain (up and downstream), the largest and most contestable footprint in almost every disclosure — and the one the subjunctive-register recommendation tends to be about

the mandative-register verb form used in Article 4 that made the Paris Agreement enforceable and, in consequence, priceable

the modal-indicative alternative that would have left the option value open and priced the whole agreement at the hedge

a commitment drafted in a register the officer can, and does, sign — as against a preference the officer has left themselves an out of

the pre-agreed rise in the interest rate payable on a sustainability-linked bond if the issuer misses the pre-agreed ESG target

the debt instrument whose coupon steps up or down with the issuer's performance against a pre-agreed ESG KPI — and the disclosure of which is priced on the subjunctive register the CSO uses about it

'were the milestone to be missed' — the formal-conditional inversion that signals a contemplated outcome and a drafted response, priced by bond investors as covenant register