ESG Investing Glossary

Overstating or misrepresenting the positive social or environmental impact of an investment, product or organisation.

Distinct peoples with historical continuity, collective identities, cultural institutions and relationships with ancestral lands and resources.

Unequal distribution of income, wealth, opportunity, rights, services or exposure to harm among people or groups.

Greenhouse gas emissions attributed to insurance and reinsurance underwriting portfolios using a defined accounting methodology.

A principles-based framework for explaining how an organisation's strategy, governance, performance and prospects create, preserve or erode value over time.

The United Nations body that assesses scientific knowledge on climate change, its impacts, risks, mitigation and adaptation.

A price an organisation assigns internally to greenhouse gas emissions for decision-making, even where no external charge applies.

Five categories of fundamental labour rights: freedom of association and collective bargaining, elimination of forced labour, abolition of child labour, elimination of discrimination, and a safe and healthy working environment.

The IFRS Foundation board that develops the global baseline of investor-focused sustainability disclosure standards.

An international standard specifying requirements for an environmental management system.