ESG Investing Glossary

A reporting approach that considers both how sustainability matters affect enterprise value and how the organisation affects people and the environment.

The integration of environmental considerations into product or service design across its life cycle.

A dynamic complex of plants, animals, microorganisms and their non-living environment interacting as a functional unit.

Benefits people and economies obtain from ecosystems, including provisioning, regulating, cultural and supporting services.

Greenhouse gas emissions associated with materials and construction processes across a building or product life cycle, excluding or distinguishing operational energy emissions.

A coefficient that converts activity data, such as fuel use or electricity consumption, into estimated emissions.

Greenhouse gas emissions expressed per unit of output, revenue, floor area, energy, passenger-kilometre or another normalising factor.

Financing that supports environmental objectives such as climate mitigation, adaptation, pollution prevention, biodiversity or circularity.

A loan whose proceeds are used exclusively to finance or refinance eligible green projects.

The natural process by which greenhouse gases trap heat in the atmosphere and warm the Earth's surface.

A gas that absorbs and re-emits infrared radiation, contributing to the greenhouse effect.

Misleading communication or conduct that makes an organisation, product or investment appear more environmentally or sustainably beneficial than it is.

The GRI Topic Standard for reporting biodiversity impacts, including their drivers, locations, value-chain context and management.

The GRI Topic Standard for reporting an organisation's climate-change impacts, transition plans, targets, adaptation and just-transition considerations.

The GRI Topic Standard for reporting energy-related impacts, policies, consumption, intensity and reductions.

A formal channel through which workers, communities, consumers or other stakeholders can raise concerns and seek resolution.