ESG Investing Glossary

A large, diversified, long-term investor whose returns depend partly on the health of the overall economy and environmental and social systems.

The full range of upstream and downstream activities, resources and relationships involved in creating and delivering an organisation's products or services.

Greenhouse gas emissions occurring in upstream suppliers and downstream use, distribution, end-of-life or financed activities.

A market in which entities buy and retire carbon credits outside mandatory compliance schemes.

An initiative providing guidance for credible corporate use of high-quality carbon credits and related climate claims.

A simplified European sustainability reporting standard designed for non-listed small and medium-sized enterprises that report voluntarily.

A priority order for waste management: prevention, reduction, reuse, recycling, recovery and disposal.

A measure of water consumed and polluted directly and indirectly by an organisation, product or activity within a defined boundary.

A condition in which available water is insufficient to meet demand, whether because of physical shortage, infrastructure or institutional constraints.

A broader condition reflecting pressure on water resources, including quantity, quality, accessibility, seasonal variability and competing users.