ESG Investing Glossary

A policy that applies a carbon-related charge or certificate requirement to specified imported goods based on their embedded emissions.

The measurement, calculation and reporting of greenhouse gas emissions, removals and related information.

Principles and systems guiding honest, fair, responsible and lawful organisational conduct.

The degree to which directors can exercise objective judgement without relationships or interests that compromise their decisions.

The board's responsibility for supervising material sustainability impacts, risks, opportunities, strategy, controls and disclosure.

Environmental statements about a product, service, organisation or activity, such as claims of recyclability, low carbon or carbon neutrality.

A bond whose proceeds are exclusively used to finance or refinance eligible green projects.

A factor comparing the heat-trapping effect of a greenhouse gas with carbon dioxide over a specified time horizon.

An independent standard setter whose Standards enable organisations to report their most significant impacts on the economy, environment and people.

A global network that supports the development of impact investing through research, tools, market infrastructure and shared practice.

The Kunming-Montreal Global Biodiversity Framework, adopted under the Convention on Biological Diversity, sets global goals and targets for halting and reversing biodiversity loss by 2030 and 2050.

The widely used suite of standards and guidance for corporate, value-chain, project and product greenhouse gas accounting.

A quantified account of greenhouse gas emissions and, where applicable, removals within defined organisational and operational boundaries.

The right of workers and employers to form and join organisations of their choosing without interference or retaliation.

A process through which Indigenous Peoples can give or withhold consent to activities affecting their lands, resources, rights or cultural heritage before decisions are made.

Coal, oil and natural gas formed from ancient organic matter and used primarily for energy and industrial feedstocks.