ESG Terms
Accountability
Last Updated: July 27, 2026The obligation of organisations and leaders to accept responsibility for actions, decisions, and impacts.
Corporate Governance
Last Updated: July 27, 2026The systems, policies, and controls directing how a company operates and makes decisions.
Compliance Reporting
Last Updated: July 27, 2026Mandatory disclosure of ESG, environmental, or governance obligations.
Climate Risk
Last Updated: July 27, 2026Financial, operational, or reputational risks arising from climate change impacts or regulations.
Climate Resilience
Last Updated: July 27, 2026The ability to prepare for, recover from, and adapt to climate-related disruptions.
Circular Economy
Last Updated: July 27, 2026An economic model focused on reducing waste through reuse, recycling, repair, and regeneration.
Carbon Neutral
Last Updated: July 27, 2026Achieving net zero carbon emissions typically through reduction and offsetting.
Carbon Footprint
Last Updated: July 27, 2026The total greenhouse gas emissions caused directly or indirectly by an entity or activity.
Adaptation
Last Updated: July 27, 2026Adjustments made to systems or operations to reduce vulnerability to climate impacts.
Baseline Year
Last Updated: July 27, 2026Reference year used to measure future ESG or emissions performance improvements.
Biodiversity
Last Updated: July 27, 2026The variety of plant, animal, and ecosystem life within a region or globally.
Carbon Credits
Last Updated: July 27, 2026Tradable certificates representing one tonne of CO? reduced or removed.
Labour Standards
Last Updated: July 27, 2026Rules and principles governing fair treatment and conditions for workers.
KPI (Key Performance Indicator)
Last Updated: July 27, 2026A measurable value demonstrating organisational performance against objectives.
Just Transition
Last Updated: July 27, 2026Ensuring workers and communities are supported during the shift to a low-carbon economy.
Integrated Reporting
Last Updated: July 27, 2026Reporting combining financial and ESG performance into one strategic framework.
Indigenous Engagement
Last Updated: July 27, 2026Collaboration and consultation with Indigenous communities regarding projects and impacts.
Impact Investing
Last Updated: July 27, 2026Investments made to generate measurable social or environmental benefits alongside financial returns.
Human Rights
Last Updated: July 27, 2026Fundamental rights and freedoms all individuals are entitled to.
Human Capital
Last Updated: July 27, 2026The collective skills, experience, and wellbeing of a workforce.
ESG Rating
Last Updated: July 27, 2026Score or assessment evaluating ESG performance and risk exposure.
Ethical Governance
Last Updated: July 27, 2026Leadership and oversight based on integrity, accountability, and fairness.
Ethical Sourcing
Last Updated: July 27, 2026Procuring goods and services from suppliers operating responsibly and fairly.
ESG Data Governance
Last Updated: July 27, 2026Policies and controls ensuring ESG data quality, ownership, and integrity.
ESG Audit
Last Updated: July 27, 2026Independent review of ESG disclosures, controls, and performance.
ESG
Last Updated: July 27, 2026Environmental, Social, and Governance factors used to assess organisational sustainability and ethics.
Green Building
Last Updated: July 27, 2026Buildings designed for energy efficiency, sustainability, and reduced environmental impact.
CSR (Corporate Social Responsibility)
Last Updated: July 27, 2026A business approach integrating social and environmental concerns into operations.
GHG (Greenhouse Gases)
Last Updated: July 27, 2026Atmospheric gases contributing to global warming, including CO? and methane.
Fossil Fuels
Last Updated: July 27, 2026Energy sources formed from ancient organic matter such as coal, oil, and gas.
Fair Trade
Last Updated: July 27, 2026A trading partnership focused on equitable conditions and sustainability for producers.
Decarbonisation
Last Updated: July 27, 2026The process of reducing carbon emissions across operations, products, or supply chains.
Double Materiality
Last Updated: July 27, 2026Assessment of both financial impacts on a company and the company’s impacts on society/environment.
Governance Framework
Last Updated: July 27, 2026Policies and structures guiding accountability, oversight, and decision-making.
Paris Agreement
Last Updated: July 27, 2026International treaty focused on limiting global temperature rise and addressing climate change.
Offset Program
Last Updated: July 27, 2026Initiative allowing emissions compensation through environmental projects.
Life Cycle Assessment (LCA)
Last Updated: July 27, 2026Evaluation of environmental impacts across a product’s entire lifecycle.
Materiality
Last Updated: July 27, 2026The significance of ESG issues to a company’s operations, stakeholders, or financial performance.
Modern Slavery
Last Updated: July 27, 2026Exploitative labour practices including forced labour and human trafficking.
Natural Capital
Last Updated: July 27, 2026Environmental assets such as forests, water, soil, and biodiversity.
Sustainable Finance
Last Updated: July 27, 2026Financial activities supporting sustainable economic outcomes.
Social Licence to Operate
Last Updated: July 27, 2026Public and stakeholder acceptance of an organisation’s activities.
Responsible Procurement
Last Updated: July 27, 2026Purchasing practices incorporating ESG and ethical considerations.
Sustainability
Last Updated: July 27, 2026Meeting present needs without compromising future generations’ ability to meet theirs.
SDGs (Sustainable Development Goals)
Last Updated: July 27, 2026The 17 global goals established by the United Nations to achieve a sustainable future.
Stakeholder Engagement
Last Updated: July 27, 2026Ongoing communication and collaboration with parties affected by business activities.
Social Impact
Last Updated: July 27, 2026The effect an organisation has on people, communities, and society.
Supply Chain Transparency
Last Updated: July 27, 2026Visibility into sourcing, labour practices, and environmental impacts across suppliers.
Sustainability Assurance
Last Updated: July 27, 2026Independent verification of ESG data and reporting accuracy.
Scope 2 Emissions
Last Updated: July 27, 2026Indirect emissions from purchased electricity, steam, heating, or cooling.
Net Zero
Last Updated: July 27, 2026Achieving balance between greenhouse gas emissions produced and removed from the atmosphere.
Responsible Investment
Last Updated: July 27, 2026Investment strategies integrating ESG considerations into decision-making.
Renewable Energy
Last Updated: July 27, 2026Energy generated from naturally replenishing resources like solar or wind.
Waste Management
Last Updated: July 27, 2026Collection, processing, recycling, and disposal of waste materials responsibly.
Water Stewardship
Last Updated: July 27, 2026Responsible planning and management of water resources.
Whistleblower Policy
Last Updated: July 27, 2026Procedures protecting individuals who report unethical or illegal conduct.
Zero Waste
Last Updated: July 27, 2026Designing systems to eliminate waste through reuse, recycling, and sustainable consumption.
Workforce Diversity
Last Updated: July 27, 2026Inclusion of individuals from varied backgrounds and demographics within an organisation.
Triple Bottom Line
Last Updated: July 27, 2026Framework measuring environmental, social, and financial performance.
UN Global Compact
Last Updated: July 27, 2026United Nations initiative encouraging sustainable and socially responsible business practices.