ESG Investing Glossary

Distinct peoples with historical continuity, collective identities, cultural institutions and relationships with ancestral lands and resources.

Overstating or misrepresenting the positive social or environmental impact of an investment, product or organisation.

The processes used to define intended impacts, select metrics, collect evidence, assess outcomes and use findings to improve decisions.

The significance of an organisation's actual or potential positive or negative impacts on people or the environment.

Investing with the intention to generate positive, measurable social or environmental impact alongside a financial return.

The ISSB's climate disclosure standard for material climate-related risks and opportunities.

The ISSB's general standard for disclosing material sustainability-related risks and opportunities useful to primary users of general purpose financial reports.

An ongoing process to identify, prevent, mitigate, track and communicate how an organisation addresses adverse human-rights impacts.

Universal rights and freedoms inherent to all people, including rights relating to life, dignity, equality, work, health, privacy and participation.

The knowledge, skills, capabilities, health, experience and motivation of people that contribute to organisational performance.

A classification framework developed by the Hong Kong Monetary Authority to identify green and transition economic activities.

Hong Kong Sustainability Disclosure Standards fully aligned with IFRS S1 and IFRS S2, with a Hong Kong effective date.

Appendix C2 of the Hong Kong Stock Exchange Listing Rules, setting mandatory and 'comply or explain' ESG disclosure requirements for listed issuers.

Waste that poses substantial or potential threats to human health or the environment because of properties such as toxicity, flammability, corrosivity or reactivity.

The natural or modified place in which a species or ecological community lives and obtains the conditions needed to survive.

A formal channel through which workers, communities, consumers or other stakeholders can raise concerns and seek resolution.