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.
Carbon contained in biomass or released from biogenic sources such as plants, soils and bio-based products.
The decline in the variety, abundance, integrity or resilience of genes, species and ecosystems.
The variability among living organisms at genetic, species and ecosystem levels.
An investment approach that favours issuers with stronger ESG performance relative to peers in the same sector or category.
A historical year against which future performance, emissions, energy use or other ESG metrics are compared.
Estimated emissions that do not occur because a product, service or project replaces a higher-emitting alternative, measured against a defined baseline.
Independent work that increases confidence in sustainability information by evaluating it against suitable criteria.
Policies, controls and conduct intended to prevent bribery, facilitation payments, corruption, extortion and improper influence.
The physical and mental state of an animal in relation to the conditions in which it lives and dies.
An actual or potential negative effect that an organisation causes, contributes to, or is directly linked to through its operations, products, services or business relationships.