ESG Investing Glossary

A global environmental disclosure system through which companies, cities, states and regions report information on climate, water and forests.

Work performed by a child that is below the applicable minimum age or is hazardous, exploitative or harmful to the child's health, safety, development or education.

An economic model that keeps products and materials in use, designs out waste and pollution, and regenerates natural systems.

Adjustments in systems, infrastructure, operations or behaviour to reduce harm or capture benefits from actual or expected climate effects.

Long-term shifts in climate conditions, now primarily driven by human-caused greenhouse gas emissions.

Actions that reduce greenhouse gas emissions or enhance removals to limit the magnitude of climate change.

A potential benefit arising from climate change or the transition to a lower-carbon and climate-resilient economy.

The ability of an organisation, asset, community or system to anticipate, withstand, adapt to and recover from climate-related shocks and stresses.

A method for exploring how an organisation may perform under plausible future climate and transition conditions.

A time-bound action plan explaining how an organisation will adapt its strategy, business model, operations and capital allocation toward a lower-carbon economy.