ESG Investing Glossary

A revision of previously reported sustainability information because of errors, methodology changes, structural changes or improved data.

A multi-stakeholder certification system and standard for more sustainable palm oil production and supply chains.

Industry-based disclosure standards identifying sustainability topics and metrics that are likely to be financially material in 77 industries.

An organisation that develops standards and validates corporate and financial-institution greenhouse gas targets against climate science.

A greenhouse gas reduction target aligned with the pace of decarbonisation required by climate science to meet temperature goals.

Direct greenhouse gas emissions from sources owned or controlled by the reporting organisation.

Indirect greenhouse gas emissions from the generation of purchased or acquired electricity, steam, heat or cooling consumed by the organisation.

All other indirect greenhouse gas emissions in an organisation's value chain, grouped into 15 upstream and downstream categories under the GHG Protocol.

Dialogue between investors and investee companies intended to understand or influence strategy, governance, performance or disclosure.

A proposal submitted by shareholders for a vote at a company's general meeting.