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.
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.
A policy that applies a carbon-related charge or certificate requirement to specified imported goods based on their embedded emissions.
The measurement, calculation and reporting of greenhouse gas emissions, removals and related information.
Principles and systems guiding honest, fair, responsible and lawful organisational conduct.
The degree to which directors can exercise objective judgement without relationships or interests that compromise their decisions.
The board's responsibility for supervising material sustainability impacts, risks, opportunities, strategy, controls and disclosure.
Environmental statements about a product, service, organisation or activity, such as claims of recyclability, low carbon or carbon neutrality.