Hong Kong, Singapore, Shanghai
The importance of an ESG (Environmental, Social, and Governance) glossary lies in its ability to provide clarity, consistency, and transparency in the use of ESG terminology within the business and investment communities.
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.
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.