ESG Investing Glossary

The total greenhouse gas emissions associated with an organisation, product, activity, event or person within a defined boundary.

A system in which emissions allowances or carbon credits are issued, bought, sold or retired.

A claim that a defined amount of greenhouse gas emissions has been balanced by reductions, removals or offsets over a stated period and boundary.

A carbon credit retired to compensate for emissions occurring elsewhere.

A monetary value assigned to greenhouse gas emissions through a tax, emissions trading system, internal price or market transaction.

A process that transfers carbon dioxide from the atmosphere and stores it in biological, geological, mineral or product reservoirs.

The capture and storage of carbon in forests, soils, oceans, geological formations or long-lived products.

A levy based on the greenhouse gas emissions or carbon content of fuels, products or activities.

A global environmental disclosure system through which companies, cities, states and regions report information on climate, water and forests.

Work performed by a child that is below the applicable minimum age or is hazardous, exploitative or harmful to the child's health, safety, development or education.

An economic model that keeps products and materials in use, designs out waste and pollution, and regenerates natural systems.

Adjustments in systems, infrastructure, operations or behaviour to reduce harm or capture benefits from actual or expected climate effects.

Long-term shifts in climate conditions, now primarily driven by human-caused greenhouse gas emissions.

Actions that reduce greenhouse gas emissions or enhance removals to limit the magnitude of climate change.

A potential benefit arising from climate change or the transition to a lower-carbon and climate-resilient economy.

The ability of an organisation, asset, community or system to anticipate, withstand, adapt to and recover from climate-related shocks and stresses.