ESG Investing Glossary

A use-of-proceeds bond financing a combination of eligible green and social projects.

The capacity to create enduring economic and social value while protecting environmental systems and meeting present needs without undermining future generations.

The ability to track the origin, movement, processing and custody of materials, products or components through the supply chain.

Assets that lose economic value earlier than expected because of market, technology, policy, environmental or social change.

The responsible allocation, management and oversight of capital to create long-term value for clients and beneficiaries and, where relevant, sustainable benefits for the economy, environment and society.

A planned process of dialogue with people or groups affected by, interested in or able to influence an organisation.

An individual or group whose interests are affected, or could be affected, by an organisation's activities and decisions.

An investment approach that combines financial objectives with ethical, social or environmental criteria, often using screens and shareholder action.

The ongoing acceptance or approval of an organisation's activities by affected communities and wider stakeholders.

A positive or negative change in people's rights, wellbeing, opportunities or communities caused or influenced by an organisation.

Negotiation, consultation and exchange of information among governments, employers and workers or their representatives.

A bond whose proceeds are exclusively used for eligible projects intended to address social issues or deliver positive social outcomes.

A proposal submitted by shareholders for a vote at a company's general meeting.

Dialogue between investors and investee companies intended to understand or influence strategy, governance, performance or disclosure.

All other indirect greenhouse gas emissions in an organisation's value chain, grouped into 15 upstream and downstream categories under the GHG Protocol.

Indirect greenhouse gas emissions from the generation of purchased or acquired electricity, steam, heat or cooling consumed by the organisation.