ESG Investing Glossary

The standards used by companies reporting under the CSRD, covering cross-cutting, environmental, social and governance disclosures.

The salary, incentives, benefits and other compensation awarded to senior executives.

A policy approach that makes producers responsible for specified environmental impacts of products, especially collection, recycling and end-of-life management.

A cost or benefit created by an activity that is not fully reflected in its market price and is borne or enjoyed by others.

A legal or equitable duty to act loyally, prudently and in the best interests of beneficiaries or the organisation.

The significance of a sustainability-related risk or opportunity to an organisation's cash flows, access to finance, cost of capital or prospects.

Work or service exacted under threat of penalty and not offered voluntarily.

A certification system for forests and forest-based products intended to promote environmentally appropriate, socially beneficial and economically viable forest management.

Coal, oil and natural gas formed from ancient organic matter and used primarily for energy and industrial feedstocks.

A process through which Indigenous Peoples can give or withhold consent to activities affecting their lands, resources, rights or cultural heritage before decisions are made.