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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.
The organisational and value-chain limits within which sustainability information is measured and disclosed.
Energy from sources that are naturally replenished, such as solar, wind, hydro, geothermal and sustainably managed biomass.
Actions that restore affected people as far as possible to the position they would have been in had harm not occurred, or otherwise provide appropriate redress.
A high, though not absolute, level of assurance based on more extensive evidence and procedures than limited assurance.
A service provider that analyses shareholder meeting proposals and provides voting research or recommendations to investors.
The exercise of shareholder voting rights without attending a meeting in person, often through electronic or appointed proxy processes.
Shared responsibility for reducing a product's environmental, health and safety impacts across its life cycle.
The duty to design, manufacture, market and support products and services so that foreseeable risks to users and others are controlled.
The greenhouse gas emissions associated with a product across defined life-cycle stages, expressed in CO2e per functional unit.
A global investor initiative built around six voluntary principles for incorporating ESG issues into investment and ownership practices.