ESG Investing Glossary

The GRI Topic Standard for reporting energy-related impacts, policies, consumption, intensity and reductions.

The GRI Topic Standard for reporting an organisation's climate-change impacts, transition plans, targets, adaptation and just-transition considerations.

The GRI Topic Standard for reporting biodiversity impacts, including their drivers, locations, value-chain context and management.

Misleading communication or conduct that makes an organisation, product or investment appear more environmentally or sustainably beneficial than it is.

A gas that absorbs and re-emits infrared radiation, contributing to the greenhouse effect.

The natural process by which greenhouse gases trap heat in the atmosphere and warm the Earth's surface.

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

Financing that supports environmental objectives such as climate mitigation, adaptation, pollution prevention, biodiversity or circularity.

Greenhouse gas emissions expressed per unit of output, revenue, floor area, energy, passenger-kilometre or another normalising factor.

A coefficient that converts activity data, such as fuel use or electricity consumption, into estimated emissions.

Greenhouse gas emissions associated with materials and construction processes across a building or product life cycle, excluding or distinguishing operational energy emissions.

Benefits people and economies obtain from ecosystems, including provisioning, regulating, cultural and supporting services.

A dynamic complex of plants, animals, microorganisms and their non-living environment interacting as a functional unit.

The integration of environmental considerations into product or service design across its life cycle.

A reporting approach that considers both how sustainability matters affect enterprise value and how the organisation affects people and the environment.

The cumulative amount of carbon dioxide that can be emitted while retaining a stated probability of limiting warming to a specified temperature.