ESG Investing Glossary

Negotiation between employers and workers' organisations on terms and conditions of employment and other workplace matters.

Coordinated engagement by multiple investors or stakeholders with one or more companies on shared concerns.

A structured process of involving communities affected by an organisation's activities in decisions, risk assessment and impact management.

A regulated market in which covered entities must surrender allowances or credits to meet legally enforceable emissions obligations.

The governing meeting of countries that are parties to an international convention, most commonly referring in ESG to the annual UN climate COP.

Policies and practices that protect customers from unsafe products, unfair treatment, misleading information, exploitation or misuse of data.

Ten principles developed by the Integrity Council for the Voluntary Carbon Market to identify high-integrity carbon credits and crediting programmes.

The structures, rights, processes and relationships through which an organisation is directed, controlled and held accountable.

European Union legislation requiring in-scope companies to address specified adverse human-rights and environmental impacts in their operations and chains of activities.

European Union legislation requiring in-scope companies to report sustainability information using European Sustainability Reporting Standards.