ESG Investing Glossary

A goal of preventing waste and keeping materials in circulation so that little or no waste is sent to landfill, incineration or the environment.

The representation of people with different backgrounds, identities, experiences and perspectives across the workforce and leadership.

The ways workers express concerns, preferences and influence workplace decisions individually or collectively.

The reporting of suspected misconduct, illegal activity or serious risk through protected internal or external channels.

A broader condition reflecting pressure on water resources, including quantity, quality, accessibility, seasonal variability and competing users.

A condition in which available water is insufficient to meet demand, whether because of physical shortage, infrastructure or institutional constraints.

A measure of water consumed and polluted directly and indirectly by an organisation, product or activity within a defined boundary.

A priority order for waste management: prevention, reduction, reuse, recycling, recovery and disposal.

A simplified European sustainability reporting standard designed for non-listed small and medium-sized enterprises that report voluntarily.

An initiative providing guidance for credible corporate use of high-quality carbon credits and related climate claims.

A market in which entities buy and retire carbon credits outside mandatory compliance schemes.

Greenhouse gas emissions occurring in upstream suppliers and downstream use, distribution, end-of-life or financed activities.

The full range of upstream and downstream activities, resources and relationships involved in creating and delivering an organisation's products or services.

A large, diversified, long-term investor whose returns depend partly on the health of the overall economy and environmental and social systems.

The global framework for states and businesses to protect, respect and remedy human-rights impacts.

A voluntary initiative asking companies to align strategies and operations with ten principles on human rights, labour, environment and anti-corruption.