Essential definitions of terms and jargon used in our content, aiding in understanding and engagement.

  • 2030 Agenda for SD

    The 2030 Agenda for Sustainable Development, adopted by all United Nations Member States in 2015, provides a shared blueprint for peace and prosperity for people and the planet, now and into the future. At its heart are the 17 Sustainable Development Goals (SDGs), which are an urgent call for action by all countries - developed and developing - in a global partnership. They recognize that ending poverty and other deprivations must go hand-in-hand with strategies that improve health and education, reduce inequality, and spur economic growth – all while tackling climate change and working to preserve our oceans and forests.

  • 2°C limit or “2 degrees

    It is widely agreed that limiting the average rise in global temperatures to less than 2°C above pre-industrial levels by the end of this century may help stave off the worst of the natural disasters associated with global warming.

  • 1.5-degree Pathway

    The Paris Agreement’s central aim is to strengthen the global response to the threat of climate change by keeping a global temperature rise this century well below 2 degrees Celsius above pre-industrial levels and to pursue efforts to limit the temperature increase even further to 1.5 degrees Celsius.

    UNFCCC- Paris Agreement's central aim,further to 1.5 degrees Celsius.

  • 17 SDGs

    The Sustainable Development Goals are the blueprint to achieve a better and more sustainable future for all. They address the global challenges we face, including those related to poverty, inequality, climate change, environmental degradation, peace and justice. The 17 Goals are all interconnected, and in order to leave no one behind, it is important that we achieve them all by 2030.


  • Active ownership

    Actively exercising your rights as a shareholder. It can take various forms, including the exercise of voting rights or active engagement. Actively engaging means having an active dialogue with the managers and boards of directors of investee companies on business strategy and execution, including specific sustainability issues and policies. Active ownership is generally regarded as one of the most effective mechanisms to reduce risks, maximise returns and have a positive impact on society and the environment.


  • Active transport

    Active transportation is human-powered mobility, such as biking, walking, or rolling. Active transportation directly replaces motor vehicle miles traveled, so these modes are effective at conserving fuel, reducing vehicle emissions, bridging the first- and last- mile gap, and improving individual and public health. Bicycles, electric bikes, wheelchairs, scooters, and even walking are all considered active transportation. transportation is human-powered,improving individual and public health

  • Avoided emissions

    Avoided emissions are emission reductions that occur outside of a product’s life cycle or value chain, but as a result of the use of that product.

    WRI- are Avoided Emissions%3F,the use of that product

  • Battery Electric Vehicle (BEV)

    A Battery Electric Vehicle or BEV is a vehicle that uses a battery as the sole means of energy storage for the propulsion of the vehicle. A BEV does not have a fossil fuel engine or generator. It is driven purely by an electric motor with battery energy storage. A BEV is "refulled" by plugging into an electrical power source.


  • Best-in-class

    The best-in-class approach for sustainable investing means finding the companies that are leaders in their sector in terms of meeting environment, social and governance(ESG) criteria.


  • Biodegradable

    Capable of decomposing rapidly by microorganisms under natural conditions (aerobic and/or anaerobic). Most organic materials, such as food scraps and paper are biodegradable.

    EEA- of decomposing rapidly by,scraps and paper are biodegradable

  • Biomimicry

    The approach of biomimicry is based on "solutions" proven by nature, within the framework of sustainable development in better harmony with the environment and sustainable in the long term. Biomimicry represents an opportunity for humanity to innovate in a responsible and sustainable way by imitating tricks from nature.

    Mibelle Biochemistry-

  • Blockchain

    Blockchain's transparent and unalterable ledger makes it ideal for recording accurate sustainability data for environmental, sustainable, and governance (ESG) conscious investors. It can also enhance corporate social responsibility (CSR) initiatives by tracking a company's behavior against sustainability goals.

    Computer Science. org-'s transparent and unalterable ledger,company's behavior against sustainability goals

  • Blue economy

    According to The World Bank, the blue economy is the "sustainable use of ocean resources for economic growth, improved livelihoods, and jobs while preserving the health of ocean ecosystem.”


  • Brundtland Report

    In 1987, the World Commission on Environment and Development (WCED), which had been set up in 1983, published a report entitled «Our common future». The document came to be known as the «Brundtland Report» after the Commission's chairwoman, Gro Harlem Brundtland. It developed guiding principles for sustainable development as it is generally understood today.

  • Business model

    At the centre of any business model is the company’s ‘value proposition’ — the products and services that yield tangible results for the company’s target customers. A company’s value proposition distinguishes it from its competitors.


  • Business resilience

    Business resilience is the ability of an organization to quickly adapt to disruptions while maintaining continuous business operations and safeguarding people, assets and overall brand equity.

    Tech Target- resilience is the ability,assets and overall brand equity

  • Business transformation

    Business transformation is an umbrella term for making fundamental changes in how a business or organization runs. This includes personnel, processes, and technology. These transformations help organizations compete more effectively, become more efficient, or make a wholesale strategic pivot.

  • Carbon capture and storage

    Carbon capture and storage (CCS) is a way of reducing carbon emissions, which could be key to helping to tackle global warming. It’s a three-step process, involving: capturing the carbon dioxide produced by power generation or industrial activity, such as steel or cement making; transporting it; and then storing it deep underground.

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  • Carbon credit

    Carbon credits, also known as carbon allowances, work like permission slips for emissions. When a company buys a carbon credit, usually from the government, they gain permission to generate one ton of CO2 emissions. With carbon credits, carbon revenue flows vertically from companies to regulators, though companies who end up with excess credits can sell them to other companies.

    Carbon Credits-

  • Carbon Disclosure Project (CDP)

    CDP, originally known as the Carbon Disclosure Project, is a global non-profit that runs the world’s environmental disclosure system for investors, companies, cities and governments to assess their impact and take urgent action to build a truly sustainable economy. Over the past 20 years they have created a system that has resulted in unparalleled engagement on environmental issues worldwide.


  • Carbon emissions

    Carbon dioxide (CO2) is a colourless, odourless and non-poisonous gas formed by combustion of carbon and in the respiration of living organisms and is considered a greenhouse gas. Emissions means the release of greenhouse gases and/or their precursors into the atmosphere over a specified area and period of time. Carbon dioxide emissions or CO2 emissions are emissions stemming from the burning of fossil fuelsand the manufacture of cement; they include carbon dioxide produced during consumption of solid, liquid, and gas fuels as well as gas flaring.

    European Union-

  • Carbon Footprint

    A carbon footprint is a measure of the greenhouse gas emissions released into the atmosphere by a particular person, organization, product, or activity. A bigger carbon footprint means more emissions of carbon dioxide and methane, and therefore a bigger contribution to the climate crisis.


  • Carbon intensity

    Carbon intensity metrics refer to the amount of greenhouse gas emissions per unit of some activity or output. These metrics express the emissions intensity of a particular process or industry and help normalize emissions due to changes in organizational activity, such as the total growth of a business unit.

    Sustain Life-

  • Carbon negative

    Carbon negative is achieved when an organisation's activities go beyond achieving net-zero carbon emissions to create an environmental benefit by removing additional carbon dioxide from the atmosphere.

    Plan A-

  • Carbon neutral

    According to the European Parliament, carbon neutrality is reached when the same amount of CO2 is released into the atmosphere as is removed by various means, leaving a zero balance, also known as a zero carbon footprint.

    Iberdrola- to the European Parliament,as a zero carbon footprint

  • Business model

    At the centre of any business model is the company’s ‘value proposition’ — the products and services that yield tangible results for the company’s target customers. A company’s value proposition distinguishes it from its competitors.


  • Carbon Offsetting

    Carbon Offsetting is a climate action that enables individuals and organizations to compensate for the emissions they cannot avoid, by supporting worthy projects that reduce emissions somewhere else.


  • Carbon positive

    Carbon positive, or climate positive, is a term often used by companies to announce that they have moved beyond carbon neutrality by reducing/removing more greenhouse gas emissions than they are generating.

    Plan A- positive%2C or climate positive,emissions than they are generating

  • Carbon pricing

    Carbon pricing is an increasingly popular mechanism that harnesses market forces to address climate change by creating financial incentives for companies and countries to lower their emissions — either by switching to more efficient processes or cleaner fuels. Carbon pricing can take the form of a carbon tax or fee, or a cap-and-trade system that depends on government allotments or permits

    S&P Global-

  • Carbon sequestration

    Carbon dioxide is the most commonly produced greenhouse gas. Carbon sequestration is the process of capturing and storing atmospheric carbon dioxide. It is one method of reducing the amount of carbon dioxide in the atmosphere with the goal of reducing global climate change.


  • Carbon Value-at-Risk (VaR)

    Climate Value-at-Risk (Climate VaR) is designed to provide a forward-looking and return-based valuation assessment to measure climate related risks and opportunities in an investment portfolio. The fully quantitative model offers deep insights into how climate change could affect company valuations.


  • Cradle-to-gate

    Cradle-to-Gate is an important term in the environmental footprint method Life Cycle Assessment (LCA). It’s an LCA model that assesses a product’s environmental footprint from raw materials extraction until it leaves the factory-“gate”.


  • Circular economy

    The circular economy is a model of production and consumption, which involves sharing, leasing, reusing, repairing, refurbishing and recycling existing materials and products as long as possible. In this way, the life cycle of products is extended. In practice, it implies reducing waste to a minimum. When a product reaches the end of its life, its materials are kept within the economy wherever possible thanks to recycling. These can be productively used again and again, thereby creating further value

    European Parliament- circular economy is a,reducing waste to a minimum

  • Circular Materials

    Circular Materials are plastics, natural fibers, metals, etc., that have been recovered from their first/prior use-phase. They have been successfully collected, sorted, reprocessed and are ready for the next life-cycle, in a new product.

    Circular materials- ARE CIRCULAR MATERIALS%3F,cycle%2C in a new product

  • Circularity

    In economics, circularity means a product, service, or resource is renewed or regenerated, rather than wasted. In a circular economy, when a product or resource is used, it's then recycled, composted, or re-used in a way that allows it to go back into a new lifecycle or supply chain. It's a closed-loop usage model, rather than one that produces discarded waste. is Circularity%3F,new lifecycle or supply chaine

  • Clean technology

    Cleantech refers to any technology that helps reduce environmental damage from existing technologies or improve the environmental quality of polluted natural resources. Sometimes the phrases “greentech” and “eco-technology” are used interchangeably with cleantech. Cleantech includes environmentally friendly alternatives to existing technologies or support technologies for existing technologies to help them minimize their environmental impact.


  • Climate action

    According to UNDP, climate action “means stepped-up efforts to reduce greenhouse gas emissions and strengthen resilience and adaptive capacity to climate-induced impacts, including: climate-related hazards in all countries; integrating climate change measures into national policies, strategies and planning; and improving education, awareness-raising and human and institutional capacity with respect to climate change mitigation, adaptation, impact reduction and early warning.”

    SDG Help desk-

  • Climate Action 100+

    Climate Action 100+ is an investor-led initiative to ensure the world’s largest corporate greenhouse gas emitters take necessary action on climate change.

    Climate action 100+:

  • Climate change

    Climate change refers to long-term shifts in temperatures and weather patterns. Such shifts can be natural, due to changes in the sun’s activity or large volcanic eruptions. But since the 1800s, greenhouse gashuman activities have been the main driver of climate change, primarily due to the burning of fossil fuels like coal, oil and gas.

    UN- change-,Climate change refers to long-term shifts in temperatures and,United Nations

  • Climate Neutrality

    Climate neutrality refers to the idea of achieving net zero greenhouse gas emissions by balancing those emissions so they are equal (or less than) the emissions that get removed through the planet’s natural absorption; in basic terms it means we reduce our emissions through climate action.


  • Climate Progress Dashboard

    The objective of the Climate Change Indicators Dashboard is to provide a platform for disseminating climate change data for macroeconomic and financial stability analysis. Users of the Dashboard will be able to assess the linkage between economic and financial activities and government policies on the one hand, and climate change (and environment more broadly) on the other—either on a country-level or cross country basis—by analyzing a standardized set of comparable data.


  • CO2e (Carbon-dioxide equivalent)

    A carbon dioxide equivalent or CO2 equivalent, abbreviated as CO2-eq is a metric measure used to compare the emissions from various greenhouse gases on the basis of their global-warming potential (GWP), by converting amounts of other gases to the equivalent amount of carbon dioxide with the same global warming potential.
    Carbon dioxide equivalents are commonly expressed as million metric tonnes of carbon dioxide equivalents, abbreviated as MMTCD

    European Comission-

  • Collective Impact

    Collective impact is a method of addressing change at the Policy, Systems, and Environmental (PSE) levels. It engages invested partners from a variety of sectors who collectively work toward a common goal.

    PRI- shareholder engagement occurs when,their concerns to corporate management

  • Compostable

    Composting/ Compostable is the controlled, aerobic (oxygen-required) biological decomposition of organic materials by microorganisms. Organic (carbon-based) materials include grass clippings, leaves, yard and tree trimmings, food scraps, crop residues, animal manure and biosolids.
    Compost is a dark, crumbly, earthy-smelling, biologically-stable soil amendment produced by the aerobic decomposition of organic materials.

    EPA- is the controlled%2C aerobic,residues%2C animal manure and biosolids

  • Conference of the Parties (COP)

    The COP is the decision-making body of the Convention. All States that are Parties to the Convention are represented at the COP, at which they review the implementation of the Convention. A key task for the COP is to review the emission inventories submitted by Parties. Based on this information, the COP assesses the effects of the measures taken and the progress made by Parties in achieving the objective of the Convention.


  • Conscious capitalism

    Conscious capitalism is an approach to business that seeks to align profit-making activities with a greater sense of purpose and social responsibility. It emphasizes the idea that businesses should serve the interests of all stakeholders, including employees, customers, suppliers, communities and the environment, rather than solely focusing on maximizing the shareholders’ value and rewarding the bosses of the world.


  • Conscious consumerism

    Conscious consumerism/ Ethical consumerism involves making more thoughtful shopping decisions, often with the goal of consuming less and prioritizing sustainability. It can take the form of supporting companies that follow higher ethical standards, purchasing more durable products and buying fair trade goods.

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  • Climate Finance

    Climate finance refers to financial resources and instruments that are used to support action on climate change. Climate finance is critical to addressing climate change because of the large-scale investments that are needed to transition to a low-carbon global economy and to help societies build resilience and adapt to the impacts of climate change.


  • Corporate controversies

    Corporate controversies occur when a company becomes embroiled in a scandal that is directly or indirectly of its own making. Typically it is when the company’s business practices are dangerously negligent, causing a major accident or human rights breach. Controversies can also occur when a company – sometimes unintentionally – is caught up in allegations of corruption, breach of privacy, unfit products or misleading marketing.

  • Corporate governance

    Corporate governance is a system that guides the conduct of the people within an organization, as well as the direction of the organization itself. Corporate governance is altogether different from the daily operational decisions and activities that are executed by the management of an organization. Corporate governance is the domain of the Board of Directors, as opposed to its management team (such as the CEO and other C-suite executives).

  • Corporate responsibility

    Corporate responsibility (CR) is about the impact an organisation makes on society, the environment and the economy. Having an effective CR programme contributes positively to all stakeholders as well as adding value for the organisation itself, and ensures it operates in a sustainable way. It is separate from environmental, social and governance (ESG), which is more about how investors see the company.

    UNFCCC- further reading-,What is corporate responsibility?,viable over the long term

  • Corporate Social Responsibility (CSR)

    Corporate Social Responsibility is a management concept whereby companies integrate social and environmental concerns in their business operations and interactions with their stakeholders.

    hCorporate Social Responsibility is a management concept whereby companies integrate social and environmental concerns in their business operations and interactions with their stakeholders.

  • Corruption

  • Cradle-to-grave

  • Crowd funding

    Crowdfunding is a way of raising money to finance projects and businesses. It enables fundraisers to collect money from a large number of people via online platforms. It is most often used by start-up companies or growing businesses as a way of accessing alternative funds. It is an innovative way of sourcing funding for new projects, businesses or ideas.

    EPA- is a way of,way of accessing alternative funds

  • CSR Assessment

    A CSR assessment is an evaluation of how well a company has integrated corporate social responsibility (CSR) into its business. CSR is a business model that encourages companies to consider and address environmental, social and ethical issues in their supply chains. is a CSR assessment,issues in their supply chains

  • Decarbonisation

    Decarbonisation is the reduction of carbon dioxide emissions through the use of low carbon power sources, achieving a lower output of greenhouse gasses into the atmosphere. ‘Decarbonisation’ tends to refer to the process of reducing ‘carbon intensity’, lowering the amount of greenhouse gas emissions produced by the burning of fossil fuels. Generally, this involves decreasing CO2 output per unit of electricity generated. is the reduction of,greenhouse gasses into the atmosphere

  • Dialogue

  • Diversity and inclusion

    Diversity means being composed of differing elements. In a workplace, diversity means that the workforce is made up of employees with different races, gender identities, career backgrounds, skills and so on. Diversity is proven to make communities and workplaces more productive, tolerant and welcoming. Inclusion is the practice of providing everyone with equal access to opportunities and resources. Inclusion efforts in the workplace help to give traditionally marginalized groups — like those based on gender, race or disabilities — a means for them to feel equal in the workplace. Inclusive actions, like creating employee resource groups or hosting information sessions, make the workplace a safer, more respectful environment for all employees.

  • Divestment

    Divestment is the sale of an existing business or an asset class that doesn’t perform or meet the expectations of the company or a country. Divestment is also referred to as divestiture.

  • Conscious consumerism

    Conscious consumerism/ Ethical consumerism involves making more thoughtful shopping decisions, often with the goal of consuming less and prioritizing sustainability. It can take the form of supporting companies that follow higher ethical standards, purchasing more durable products and buying fair trade goods.

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  • Doughnut economics

    Doughnut Economics proposes an economic mindset that's fit for our times. It's not a set of policies and institutions, but rather a way of thinking to bring about the regenerative and distributive dynamics that this century calls for. Drawing on insights from diverse schools of economic thought - including ecological, feminist, institutional, behavioural and complexity economics - it sets out seven ways to think like a 21st century economist in order to transform economies, local to global. The starting point of Doughnut Economics is to change the goal from endless GDP growth to thriving in the Doughnut. At the same time, see the big picture by recognising that the economy is embedded within, and dependent upon, society and the living world. Doughnut Economics recognises that human behaviour can be nurtured to be cooperative and caring, just as it can be competitive and individualistic. It also recognises that economies, societies, and the rest of the living world, are complex, interdependent systems that are best understood through the lens of systems thinking. And it calls for turning today's degenerative economies into regenerative ones, and divisive economies into far more distributive ones. Lastly, Doughnut Economics recognises that growth may be a healthy phase of life, but nothing grows forever: things that succeed do so by growing until it is time to grow up and thrive instea

  • E-waste

    E-waste is electronic products that are unwanted, not working, and nearing or at the end of their “useful life.” Computers, televisions, VCRs, stereos, copiers, and fax machines are everyday electronic products.

  • Electric vehicle

    An electric vehicle (EV) is a mode of transport which is powered by electricity. Unlike conventional vehicles that use a gasoline (petrol) or diesel-powered engine, electric cars and trucks use an electric motor powered by electricity from batteries or a fuel cell. A key advantage of EVs over other forms of transport is that they hold the potential to significantly reduce pollution by having zero exhaust emissions.

  • Emissions Trading Scheme (ETS)

    Emissions trading, sometimes referred to as “cap and trade” or “allowance trading,” is an approach to reducing pollution that has been used successfully to protect human health and the environment.


  • Environmental factors

  • Corruption

    An Environmental Management System (EMS) helps an organization address its regulatory requirements in a systematic and cost-effective manner. This proactive approach can help reduce the risk of non-compliance and improve health and safety practices for employees and the public. An EMS can also help address non-regulated issues, such as energy conservation, and can promote stronger operational control and employee stewardship. Environmental Management System

  • ESG

    ESG is a framework that helps stakeholders understand how an organization is managing risks and opportunities related to environmental, social, and governance criteria (sometimes called ESG factors). ESG takes the holistic view that sustainability extends beyond just environmental issues.

  • ESG fund ratings

  • ESG Indices

    These indices allow investors to identify companies that have a positive impact on society and the environment, while also considering the risk and financial return of their investments. ESG indices can help promote sustainability and social responsibility while investing in the stock market. The main purpose of ESG indices is to provide investors with a comprehensive understanding of a company's environmental, social, and governance performance. ESG indices help investors identify companies that prioritize sustainability and social responsibility, which is becoming increasingly important for investors as more people become aware of the negative impacts that companies can have on the environment and society. Furthermore, ESG indices help investors make informed investment decisions that align with their values.

  • ESG Integration

    DESG integration is the systematic consideration of environmental, social and governance factors in investment analysis and decision-making. Incorporating ESG factors into investment decisions is crucial for identifying risks and opportunities that traditional financial analysis may overlook. ESG integration can lead to better investment outcomes by promoting sustainable business practices and mitigating long-term risks.

  • Ethical investing

    Ethical investing generally means investing in companies whose products and business practices match your personal beliefs. However, there is no one, universally-accepted definition for this concept. investing generally means investing,accepted definition for this concept

  • EU Green Deal

    The European Green Deal is a package of policy initiatives, which aims to set the EU on the path to a green transition, with the ultimate goal of reaching climate neutrality by 2050. It supports the transformation of the EU into a fair and prosperous society with a modern and competitive economy.

  • Fair trade

    Fair Trade can mean a social movement that aims to get developed nations to pay a ‘fair price’ for goods produced in developing countries. It also refers to only purchasing imports from places where employees are working in a safe and comfortable environment, and get paid reasonable wages.

  • Fossil fuels

  • Gender pay gap

  • GHGs

    Greenhouse gases are gases—like carbon dioxide (CO2), methane, and nitrous oxide—that keep the Earth warmer than it would be without them. The reason they warm the Earth has to do with the way energy enters and leaves our atmosphere. When energy from the sun first reaches us, it does so mainly as light. But when that same energy leaves the Earth, it does so as infrared radiation, which we experience as heat.

  • Global warming

    Global warming is the long-term warming of the planet’s overall temperature. Though this warming trend has been going on for a long time, its pace has significantly increased in the last hundred years due to the burning of fossil fuels. As the human population has increased, so has the volume of fossil fuels burned. Fossil fuels include coal, oil, and natural gas, and burning them causes what is known as the “greenhouse effect” in Earth’s atmosphere.

  • Governance factors

  • Green bond

    Green bonds work like regular bonds with one key difference: the money raised from investors is used exclusively to finance projects that have a positive environmental impact, such as renewable energy and green buildings.

  • Greenhouse effect

    The earth's temperature depends on the balance between energy entering and leaving the planet’s system. When sunlight reaches the earth’s surface, it can either be reflected back into space or absorbed by the earth. Incoming energy that is absorbed by the earth warms the planet. Once absorbed, the planet releases some of the energy back into the atmosphere as heat (also called infrared radiation). Solar energy that is reflected back to space does not warm the earth. Certain gases in the atmosphere absorb energy, slowing or preventing the loss of heat to space. Those gases are known as “greenhouse gases.” They act like a blanket, making the earth warmer than it would otherwise be. This process, commonly known as the “greenhouse effect,” is natural and necessary to support life. However, the recent buildup of greenhouse gases in the atmosphere from human activities has changed the earth's climate and resulted in dangerous effects to human health and welfare and to ecosystems.

  • Greenhouse gases

    Gases that trap heat in the atmosphere are called greenhouse gases. During the day, the sun shines through the atmosphere, warming the earth’s surface. At night the earth's surface cools, releasing heat back into the air. But some of the heat is trapped by the greenhouse gases in the atmosphere. That's what keeps the earth’s temperature at an average 14˚C (57˚F). gases

  • Greenhushing

    Greenhushing refers to companies purposely keeping quiet about their sustainability goals, even if they are well-intentioned or plausible, for fear of being labelled green washers.

  • Greenwashing

    Greenwashing is the act of making false or misleading statements about the environmental benefits of a product or practice. It can be a way for companies to continue or expand their polluting as well as related harmful behaviours, all while gaming the system or profiting off well-intentioned, sustainably minded consumers.


    GRESB is an independent organization providing validated ESG performance data and peer benchmarks for investors and managers to improve business intelligence, industry engagement and decision-making. The resulting benchmark scores are based on a rigorous, consistent methodology so investors and managers can evaluate the ESG performance of a given fund.

  • Global Reporting Initiative (GRI)

    GRI (Global Reporting Initiative) is the independent, international organization that helps businesses and other organizations take responsibility for their impacts, by providing them with the global common language to communicate those impacts. (Global Reporting Initiative) is,language to communicate those impacts

  • Human capital management

    Human capital management (HCM) involves managing all aspects of the employee life cycle—which is obviously easier said than done. Human capital management (HCM) refers to a set of activities that convert traditional HR functions into opportunities that lead to increased efficiency, interest and revenue for the organization. Rather than calculating the cost of maintaining human resources, HCM is committed to maximizing the value of human capital through proper management and ample investments.

  • Human rights

    Human rights are rights inherent to all human beings, regardless of race, sex, nationality, ethnicity, language, religion, or any other status. Human rights include the right to life and liberty, freedom from slavery and torture, freedom of opinion and expression, the right to work and education, and many more. Everyone is entitled to these rights, without discrimination. rights include the right,to these rights%2C without discrimination

  • Hybrid vehicle

    Hybrids are gas cars that include a battery and an electric motor for improved fuel economy, lower emissions and better performance. Gasoline is still the main source of power.

  • Impact investing

    Impact investing is the act of purposefully making investments that help achieve certain social and environmental benefits while generating financial returns. It’s a broad term that refers to everything from investing in companies with an explicit mission aligned with your values to avoiding investing in companies that do not meet those criteria. It can also be defined more expansively to include donating to non-profits and projects that blend these charitable funds with investment capital to support larger or higher-risk projects that may not otherwise be financially viable.

  • Impact measurement

    Green bonds work like regular bonds with one key difference: the money raised from investors is used exclusively to finance projects that have a positive environmental impact, such as renewable energy and green buildings.

  • ImpactIQ

  • Integrated reporting

    Integrated Reporting brings together material information about an organisation's strategy, governance, performance and prospects in a way that reflects the commercial, social and environmental context within which it operates. It leads to a clear and concise articulation of your value creation story which is useful and relevant to all stakeholders. But is not only about reporting; Integrated Reporting encompasses Integrated Thinking. It is as much about how companies do business and how they create value over the short, medium and long term as it is about how this value story is reporte

  • Intergovernmental Panel on Climate Change (IPCC)

    The Intergovernmental Panel on Climate Change (IPCC) is the international body for assessing the science related to climate change. The IPCC was set up in 1988 by the World Meteorological Organization (WMO) and United Nations Environment Programme (UNEP) to provide policymakers with regular assessments of the scientific basis of climate change, its impacts and future risks, and options for adaptation and mitigation. IPCC assessments provide a scientific basis for governments at all levels to develop climate related policies, and they underlie negotiations at the UN Climate Conference – the United Nations Framework Convention on Climate Change (UNFCCC). The assessments are policy-relevant but not policyprescriptive: they may present projections of future climate change based on different scenarios and the risks that climate change poses and discuss the implications of response options, but they do not tell policymakers what actions to take.

  • Life cycle

    Consecutive and interlinked stages of a product or service system, from the extraction of natural resources to the final disposal.

  • Life cycle assessment (LCA)

    Life Cycle Assessment (LCA) is a technique for assessing the potential environmental aspects and potential aspects associated with a product (or service), by: compiling an inventory of relevant inputs and outputs, evaluating the potential environmental impacts associated with those inputs and outputs, interpreting the results of the inventory and impact phases in relation to the objectives of the study.

  • Low-carbon economy

    Low carbon economy is the name used for an economy based on sustainable actions, mainly focused on reducing or even sequestering the greenhouse gases (GHG) generated in the production chain, resulting in less environmental impact.

  • Microfinance

  • Microplastics

    Microplastics are tiny plastic particles less than five millimetres in size. These pieces range anywhere from about the diameter of a grain of rice to where they need to be seen under a microscope.

  • Modern slavery

    Modern slavery is a hidden crime that affects every country in the world. Modern slavery has been found in many industries, including garment manufacturing, mining, and agriculture, and in many contexts, from private homes to settlements for internally displaced people and refugees.

  • Natural capital

    Natural capital can be defined as the world’s stocks of natural assets which include geology, soil, air, water and all living things.

  • Natural Capital Investment (NCIA)

  • Nature-based solutions

    Nature-based solutions are actions to protect, sustainably manage, or restore natural ecosystems, that address societal challenges such as climate change, human health, food and water security, and disaster risk reduction effectively and adaptively, simultaneously providing human well-being and biodiversity benefits.

  • Net-Zero

    Net zero refers to the balance between the amount of greenhouse gas (GHG) that's produced and the amount that's removed from the atmosphere. It can be achieved through a combination of emission reduction and emission removal.

  • Net-Zero Asset Managers (NZAM)

    The Net Zero Asset Managers initiative is an international group of asset managers committed, consistent with their fiduciary duty to their clients and beneficiaries, to supporting the goal of net zero greenhouse gas emissions by 2050 or sooner, in line with global efforts to limit warming to 1.5 degrees Celsius; and to supporting investing aligned with net zero emissions by 2050 or sooner.

  • OECD

    The Organisation for Economic Co-operation and Development (OECD) is an international organisation that works to build better policies for better lives. Our goal is to shape policies that foster prosperity, equality, opportunity and well-being for all.

  • Over-boarding

    Over boarding occurs when one person sits on too many boards, which diminishes their ability to serve the organisation effectively.

  • Paris Agreement

    The Paris Agreement is a legally binding international treaty on climate change. It was adopted by 196 Parties at the UN Climate Change Conference (COP21) in Paris, France, on 12 December 2015. It entered into force on 4 November 2016. Its overarching goal is to hold “the increase in the global average temperature to well below 2°C above pre-industrial levels” and pursue efforts “to limit the temperature increase to 1.5°C above pre-industrial levels.”

  • Physical risks of climate change

  • Polestar 0 Project

    The Polestar 0 Project aims to eliminate all greenhouse gas emissions from every aspect of the supply chain and production. From conception all the way to customer delivery, our goal is to meet our target without resorting to offsetting until there are solutions with proven results in place.

  • Product stewardship

    Product Stewardship is an environmental management strategy that means whoever designs, produces, sells, or uses a product takes responsibility for minimizing the product's environmental impact throughout all stages of the products' life cycle, including end of life management.

  • Proxy voting

    The term proxy vote refers to a ballot cast by a single person or firm on behalf of a corporation's shareholder who may not be able to attend a shareholder meeting, or who may not choose to vote on a particular issue. Shareholders receive a proxy ballot in the mail along with an information booklet called a proxy statement, which describes the issues to be voted on during the meeting. Shareholders vote on a variety of issues including the election of board members, merger or acquisition approvals, or approving a stock compensation plan.

  • Recycling

    Recycling is the process of collecting and processing materials that would otherwise be thrown away as trash and turning them into new products. Recycling can benefit your community, the economy, and the environment. Products should only be recycled if they cannot be reduced or reused.

  • Regeneration

    Regenerative is something that aims to do no harm and lead to benefits / reversal of harm. Think renewal.

  • Remanufacturing

    Remanufacturing is an industrial process by which a previously sold, worn, or non-functional product can be rebuilt and recovered. Through the disassembly, cleaning, repair and replacement of worn out and obsolete components, the piece can be returned to a ‘like-new’ or ‘better-than-new’ condition and will be just as reliable as the original product. Remanufacturing plays an important role in the concept of a circular economy.

  • Renewable Energy

    Renewable energy is energy derived from natural sources that are replenished at a higher rate than they are consumed. Sunlight and wind, for example, are such sources that are constantly being replenished. Renewable energy sources are plentiful and all around us. energy is energy derived,plentiful and all around us

  • Responsible investing

    Responsible investment involves considering environmental, social and governance (ESG) issues when making investment decisions and influencing companies or assets (known as active ownership or stewardship). It complements traditional financial analysis and portfolio construction techniques.

  • Restoration

    This term can refer to any action or process that is used to repair, renew or re-establish a tangible or intangible asset. Restoration would generally follow after some form of impairment or damage has occurred and would be aimed at returning something to its former condition.

  • Risk Materials

  • Science-based targets

    Science-based targets provide a clearly-defined pathway for companies to reduce greenhouse gas (GHG) emissions, helping prevent the worst impacts of climate change and future-proof business growth. Targets are considered ‘science-based’ if they are in line with what the latest climate science deems necessary to meet the goals of the Paris Agreement – limiting global warming to 1.5°C above pre-industrial levels.

  • Shared value

    Shared value is an approach by which any organisation can create economic returns by developing solutions to social problems. These may be whole of society issues or those more local to a company’s operations and markets. Shared value acknowledges that business, with its capital, market access, scale and capacity for innovation, is most capable of having a meaningful impact on societal problems.

  • Sharing economy

    The sharing economy is a peer-to-peer(P2P) economic model. It facilitates acquiring, providing, or sharing access to goods and services. Sharing economies have existed throughout history, but in modern times the sharing economy is experiencing a revival with the support of community-based online platforms.

  • Social capital

    The term social capital refers to a positive product of human interaction. The positive outcome may be tangible or intangible and may include favors, useful information, innovative ideas, and future opportunities. Social capital is not held by an individual, but instead appears in the potential between social network connections between individuals.

  • Social enterprise

    A social enterprise or social business is defined as a business with specific social objectives that serve its primary purpose. Social enterprises seek to maximize profits while maximizing benefits to society and the environment, and the profits are principally used to fund social programs.

  • Social Responsibility

    Social responsibility means that businesses, in addition to maximizing shareholder value, must act in a manner benefiting society, not just the bottom line. Social responsibility has become increasingly important to investors and consumers who seek investments that not only are profitable but also contribute to the welfare of society and the environment. While critics have traditionally argued that the basic nature of business does not consider society as a stakeholder, younger generations are embracing social responsibility and driving change.

  • Supplier Evaluation

    A supplier evaluation is the process of assessing and approving potential suppliers through quantitative and qualitative assessments. The purpose is to compile a list of the best suppliers available. A supplier evaluation also examines current suppliers to measure and monitor their performance in order to reduce costs, mitigate risks and drive improvement.

  • Supply chain

    A supply chain is the network of all the individuals, organizations, resources, activities and technology involved in the creation and sale of a product. A supply chain encompasses everything from the delivery of source materials from the supplier to the manufacturer through to its eventual delivery to the end user.

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  • Sustainability

    In the broadest sense, sustainability refers to the ability to maintain or support a process continuously over time. In business and policy contexts, sustainability seeks to prevent the depletion of natural or physical resources, so that they will remain available for the long term.

  • Sustainability Reporting

    Sustainability reporting is a form of non-financial reporting that enables companies to convey their progress toward goals on a variety of sustainability parameters, including environmental, social and governance metrics, as well as risks and impacts they may face, at the moment or in the future. The primary objective of sustainability reporting is to drive concrete actions toward efforts. Sustainability reporting helps companies communicate both positive and negative impacts of their actions on the environment, society as well as economy, and accordingly set priorities.


  • Sustainable business

    1. Sustainable business means doing things thoughtfully by thinking ahead and looking at how your actions impact the environment and surroundings. There are simple changes all businesses can make and new ideas are cropping up all the time.
    2. A sustainable business is any organization that participates in environmentally friendly or green activities to ensure that all processes, products, and manufacturing activities adequately address current environmental concerns while maintaining a profit. In other words, it is a business that “meets the needs of the present [world] without compromising the ability of future generations to meet their own needs.


  • Sustainable design

    Sustainable design is a design approach that seeks to minimize negative environmental, social, and economic impacts. The intention with sustainable design is to reduce or completely eliminate negative environmental impacts through thoughtful designs. This concept can be applied across all fields of design, such as designing buildings, products, or services.

  • Sustainable Development Goals (SDGs)

    The 2030 Agenda for Sustainable Development, adopted by all United Nations Member States in 2015, provides a shared blueprint for peace and prosperity for people and the planet, now and into the future. At its heart are the 17 Sustainable Development Goals (SDGs), which are an urgent call for action by all countries - developed and developing - in a global partnership. They recognize that ending poverty and other deprivations must go hand-in-hand with strategies that improve health and education, reduce inequality, and spur economic growth – all while tackling climate change and working to preserve our oceans and forests.


  • Sustainable procurements

    Sustainable procurement is a process that integrates environmental, governance, and social factors of corporate responsibility into procurement processes and decision-making, while ensuring they still meet the stakeholder requirements. It aims for the lowest environmental impact possible and the most positive social results.


  • Sustainable Sourcing

    Sustainable sourcing is a terminology regarding the mechanism of procuring a product in a supply chain by emphasizing the importance of three main aspects, namely society, the environment, and profit.

  • Systems thinking

    Sustainable systems thinking is a mindset that helps us to untangle and work within the complexity of life on Earth. It helps us to better understand the impact of our work on the world around us and be responsible for what we create and how we innovate.

  • Task Force on Climate-Related Financial Disclosures (TCFD)

    The TCFD was created in 2015 by the Basel-based Financial Stability Board (FSB) whose role, since its establishment in 2009 after the global financial crisis, is to promote international financial stability. The TCFD’s focus is reporting on the impact an organisation has on the global climate. It seeks to make firms’ climate-related disclosures more consistent and therefore more comparable. It believes that better information will allow companies to incorporate climate-related risks and opportunities into their risk management, strategic planning and decision-making processes.

  • Transparency

  • Triple bottom line

    The triple bottom line is a business concept that states firms should commit to measuring their social and environmental impact—in addition to their financial performance—rather than solely focusing on generating profit, or the standard “bottom line.”

  • Value chain

    A value chain is a series of consecutive steps that go into the creation of a finished product, from its initial design to its arrival at a customer's door. The chain identifies each step in the process at which value is added, including the sourcing, manufacturing, and marketing stages of its production.

  • Waste stream

    Waste streams are flows of specific waste, from its source through to recovery, recycling or disposal. Waste streams can be divided into two broad types: streams made of materials (such as metals or plastics) or streams made of certain products (such as electronic waste or end-of-life vehicles) which require specific treatment and ultimately feed into materials-related streams.

    European Parliament-

  • Zero carbon

    Zero carbon means that no carbon emissions are being produced from a product or service (for example, a wind farm generating electricity, or a battery deploying electricity). Energy sources like wind, nuclear and solar do not create carbon emissions when they are used to produce electricity – we refer to these sources as zero-carbon.

    ESO- carbon means that no,or a battery deploying electricity

  • Zero waste

    "The conservation of all resources by means of responsible production, consumption, reuse, and recovery of products, packaging, and materials without burning and with no discharges to land, water, or air that threaten the environment or human health.”

    USEPA- International Definition of,the environment or human health.

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