ESG Investing Glossary

A legacy framework of climate-related recommendations structured around governance, strategy, risk management, and metrics and targets.

A market-led framework for identifying, assessing, managing and disclosing nature-related dependencies, impacts, risks and opportunities.

Disclosure and governance concerning an organisation's tax strategy, payments, jurisdictions, incentives and approach to tax risk.

Investing in assets linked to long-term environmental or social themes such as clean energy, water, health or inclusion.

Financing that supports credible, time-bound transformation of high-emitting or environmentally intensive activities toward alignment with climate and sustainability goals.

Risk arising from policy, legal, technology, market and reputational changes during the shift to a lower-carbon economy.

A partnership between the United Nations Environment Programme and the global financial sector to advance sustainable finance.

The international treaty framework under which governments negotiate and coordinate action on climate change.

A voluntary initiative asking companies to align strategies and operations with ten principles on human rights, labour, environment and anti-corruption.

The global framework for states and businesses to protect, respect and remedy human-rights impacts.