ESG Investing Glossary

The degree of employees' commitment, motivation, connection and willingness to contribute to organisational goals.

A tradable certificate representing the environmental attributes of a unit of electricity generation, such as a renewable energy certificate or guarantee of origin.

Using less energy to deliver the same or improved output, service or comfort.

A formal process for identifying, predicting and evaluating the environmental effects of a proposed project before approval or implementation.

A structured system for identifying environmental aspects, setting objectives, assigning controls, monitoring performance and driving continual improvement.

The principle of providing equal remuneration for work of equal value without discrimination.

The use of stronger stewardship actions when initial engagement does not achieve sufficient progress.

Environmental, social and governance factors used to evaluate how an organisation manages sustainability-related impacts, risks, opportunities and conduct.

A significant event or allegation involving environmental harm, social misconduct, governance failure or breach of recognised norms.

Qualitative and quantitative information used to assess sustainability performance, risks, opportunities and impacts.