ESG Investing Glossary

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.