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 principle requiring an activity that contributes to one environmental objective not to cause significant harm to other specified environmental objectives.
Policies and practices that recognise differences, address structural barriers and create fair access, participation and belonging.
The conversion of forest to non-forest land use, whether permanent or long term.
Productive work that provides fair income, security, social protection, rights at work, voice and equal opportunity.
The process of reducing greenhouse gas emissions from energy, industry, transport, buildings, land use and value chains.
The responsible and lawful collection, use, sharing, retention and protection of personal data.
The framework of ownership, standards, controls and accountability for data quality, access, security, lineage and use.
The governance, technologies and processes used to protect systems, networks, devices and data from unauthorised access, disruption or attack.
European Union legislation requiring in-scope companies to report sustainability information using European Sustainability Reporting Standards.
European Union legislation requiring in-scope companies to address specified adverse human-rights and environmental impacts in their operations and chains of activities.