ESG Investing Glossary

A Scope 2 accounting method using average emissions factors for the grids or energy systems where consumption occurs.

A Scope 2 accounting method using emissions factors from contractual instruments such as supplier-specific products or energy attribute certificates.

The principle used to determine which information or sustainability matters could reasonably influence decisions or require accountability.

A structured process to identify, evaluate and prioritise sustainability matters for management and disclosure.

A potent greenhouse gas emitted from fossil-fuel systems, agriculture, waste and natural sources.

A sequence for managing environmental and social impacts by first avoiding them, then minimising, restoring or rehabilitating, and finally addressing residual impacts.

An umbrella term covering severe exploitation such as forced labour, debt bondage, servitude, human trafficking and slavery-like practices.

A national climate plan submitted under the Paris Agreement describing a country's emissions targets and related actions.

The stock of renewable and non-renewable natural resources, such as air, water, soil, minerals and living systems, that provide benefits to people and the economy.

A goal of halting and reversing nature loss so that nature is measurably improving relative to a baseline.