Above and below the line insight

"An above-the-line conversation addresses the main points and a below-the-line conversation focuses on the sub-points"

In our context, we have borrowed the term from 'Principles' in order to highlight the following;

• Above the line, insights mean high-level technology, markets and policy insights.

• Below the line, insights mean lower-level strategic and operational data insights.

We also use the term in order to improve clarity about the sustainability continuum from ESG to Impact Investment.