ESG Investing Glossary

A method for evaluating environmental impacts associated with a product, process or service across defined life-cycle stages.

TNFD's voluntary assessment process to Locate interfaces with nature, Evaluate dependencies and impacts, Assess risks and opportunities, and Prepare to respond and report.

An increase in emissions or environmental harm outside a project boundary caused by the project or intervention.

A change in the purpose, management or cover of land, such as conversion of forest or grassland to agriculture or infrastructure.

The GHG Protocol standard for accounting for land emissions, land-use change, biogenic products and specified carbon dioxide removals and storage.

Rights and protections relating to fair treatment, wages, working time, safety, non-discrimination, association, bargaining and freedom from forced and child labour.

A transition to a low-carbon and environmentally sustainable economy that is fair and inclusive for workers, communities and affected groups.

An international standard specifying requirements for an occupational health and safety management system.

An international standard specifying requirements for an environmental management system.

The IFRS Foundation board that develops the global baseline of investor-focused sustainability disclosure standards.

Five categories of fundamental labour rights: freedom of association and collective bargaining, elimination of forced labour, abolition of child labour, elimination of discrimination, and a safe and healthy working environment.

A price an organisation assigns internally to greenhouse gas emissions for decision-making, even where no external charge applies.

The United Nations body that assesses scientific knowledge on climate change, its impacts, risks, mitigation and adaptation.

A principles-based framework for explaining how an organisation's strategy, governance, performance and prospects create, preserve or erode value over time.

Greenhouse gas emissions attributed to insurance and reinsurance underwriting portfolios using a defined accounting methodology.

Unequal distribution of income, wealth, opportunity, rights, services or exposure to harm among people or groups.