ESG Investing Glossary

A goal of preventing waste and keeping materials in circulation so that little or no waste is sent to landfill, incineration or the environment.

The representation of people with different backgrounds, identities, experiences and perspectives across the workforce and leadership.

A state in which anthropogenic greenhouse gas emissions are reduced deeply and any residual emissions are balanced by durable removals.

An objective under which biodiversity losses from an activity are balanced by equivalent gains after applying the mitigation hierarchy.

The prevention of work-related injury, ill health and fatality through risk identification, controls, worker participation and continual improvement.

Government-backed recommendations to multinational enterprises on human rights, labour, environment, disclosure, corruption, consumer interests, science, competition and tax.

The international climate agreement aiming to hold warming well below 2°C and pursue efforts to limit it to 1.5°C.

A financial-industry initiative and standard for measuring and disclosing emissions associated with loans, investments, insurance and other financial activities.

The duration for which carbon remains stored and the degree to which reversal risk is controlled.

Risk arising from acute events such as storms, floods and wildfires or chronic shifts such as heat, drought and sea-level rise.