ESG Investing Glossary

The conversion of forest to non-forest land use, whether permanent or long term.

Productive work that provides fair income, security, social protection, rights at work, voice and equal opportunity.

The process of reducing greenhouse gas emissions from energy, industry, transport, buildings, land use and value chains.

The responsible and lawful collection, use, sharing, retention and protection of personal data.

The framework of ownership, standards, controls and accountability for data quality, access, security, lineage and use.

The governance, technologies and processes used to protect systems, networks, devices and data from unauthorised access, disruption or attack.

European Union legislation requiring in-scope companies to report sustainability information using European Sustainability Reporting Standards.

European Union legislation requiring in-scope companies to address specified adverse human-rights and environmental impacts in their operations and chains of activities.

The structures, rights, processes and relationships through which an organisation is directed, controlled and held accountable.

Ten principles developed by the Integrity Council for the Voluntary Carbon Market to identify high-integrity carbon credits and crediting programmes.

Policies and practices that protect customers from unsafe products, unfair treatment, misleading information, exploitation or misuse of data.

The governing meeting of countries that are parties to an international convention, most commonly referring in ESG to the annual UN climate COP.

A regulated market in which covered entities must surrender allowances or credits to meet legally enforceable emissions obligations.

A structured process of involving communities affected by an organisation's activities in decisions, risk assessment and impact management.

Coordinated engagement by multiple investors or stakeholders with one or more companies on shared concerns.

Negotiation between employers and workers' organisations on terms and conditions of employment and other workplace matters.