ESG Investing Glossary

A bond whose proceeds are exclusively used for eligible projects intended to address social issues or deliver positive social outcomes.

Negotiation, consultation and exchange of information among governments, employers and workers or their representatives.

A positive or negative change in people's rights, wellbeing, opportunities or communities caused or influenced by an organisation.

The ongoing acceptance or approval of an organisation's activities by affected communities and wider stakeholders.

An investment approach that combines financial objectives with ethical, social or environmental criteria, often using screens and shareholder action.

An individual or group whose interests are affected, or could be affected, by an organisation's activities and decisions.

A planned process of dialogue with people or groups affected by, interested in or able to influence an organisation.

The responsible allocation, management and oversight of capital to create long-term value for clients and beneficiaries and, where relevant, sustainable benefits for the economy, environment and society.

Assets that lose economic value earlier than expected because of market, technology, policy, environmental or social change.

The ability to track the origin, movement, processing and custody of materials, products or components through the supply chain.