Sustainability, impact & ESG
Sustainability, climate, impact & ESG reporting
Materiality, emissions, climate targets, reporting frameworks, impact, nature, social responsibility and greenwashing risk.
372 entries
ESG, sustainability & impact foundations
41 entries- Additionality
- Corporate citizenship
- Corporate social responsibility
- Divestment
- Do no significant harm
- Engagement
- Environmental factor
- ESG
- ESG integration
- Governance factor
- Green finance
- Impact
- Impact investing
- Impact pathway
- Just transition
- Negative impact
- Negative screening
- People, planet and profit
- Positive impact
- Positive screening
- Purpose-led company
- Responsible business conduct
- Responsible investment
- SDG alignment
- Shareholder primacy
- Social factor
- Social finance
- Stakeholder
- Stakeholder capitalism
- Sustainability
- Sustainability governance
- Sustainability-linked remuneration
- Sustainability performance
- Sustainability policy
- Sustainability strategy
- Sustainable business
- Sustainable-development goal
- Sustainable finance
- Thematic investing
- Theory of change
- Triple bottom line
Materiality & stakeholder impact
28 entries- Affected stakeholder
- Connected materiality
- Dependency
- Double materiality
- Dynamic materiality
- Financial materiality
- Impact materiality
- Impact, risk and opportunity
- Issue universe
- Material topic
- Materiality
- Materiality assessment
- Materiality disclosure
- Materiality judgement
- Materiality matrix
- Materiality refresh
- Materiality threshold
- Primary user
- Salience
- Severity
- Stakeholder engagement
- Stakeholder mapping
- Stakeholder prioritisation
- Sustainability-related opportunity
- Sustainability-related risk
- Time horizon
- Topic boundary
- Value-chain assessment
Greenhouse-gas accounting
47 entries- Activity-based method
- Activity data
- Avoided emissions
- Base year
- Base-year recalculation
- Biogenic emissions
- Business travel
- Capital goods
- Carbon dioxide equivalent
- Carbon footprint
- Carbon removal
- Combustion emissions
- Data-quality score
- Downstream emissions
- Emission factor
- Emission reduction
- Employee commuting
- End-of-life treatment
- Equity-share approach
- Financed emissions
- Financial-control approach
- Fugitive emissions
- GHG assurance
- Global warming potential
- Greenhouse gas
- Greenhouse-gas inventory
- Guarantee of origin
- Hybrid method
- Location-based method
- Market-based method
- Operational boundary
- Operational-control approach
- Organisational boundary
- Power-purchase agreement
- Primary data
- Process emissions
- Purchased goods and services
- Renewable-energy certificate
- Scope 1 emissions
- Scope 2 emissions
- Scope 3 category
- Scope 3 emissions
- Secondary data
- Spend-based method
- Supplier-specific method
- Upstream emissions
- Use of sold products
Climate targets, transition & carbon claims
44 entries- 1.5-degree pathway
- Abatement
- Absolute target
- Avoidance credit
- Carbon budget
- Carbon credit
- Carbon market
- Carbon neutral
- Carbon offset
- Carbon price
- Climate action plan
- Climate contribution
- Climate neutral
- Climate target
- Climate target miss
- Compliance carbon market
- Decarbonisation
- Emissions-reduction target
- Hard-to-abate sector
- Insetting
- Intensity target
- Interim target
- Internal carbon price
- Long-term target
- Marginal abatement cost
- Marginal abatement cost curve
- Near-term target
- Near-zero emissions
- Net zero
- Offsetting
- Paris alignment
- Removal credit
- Residual emissions
- Science-based target
- Shadow price
- Target boundary
- Target progress
- Target validation
- Target year
- Temperature alignment
- Transition pathway
- Transition plan
- Voluntary carbon market
- Zero emissions
Sustainability standards & frameworks
40 entries- CDP
- Climate Bonds Standard
- Corporate Standard
- CSRD
- Digital sustainability taxonomy
- Equator Principles
- ESRS
- EU Taxonomy
- General-purpose financial report
- GHG Protocol
- Green Bond Principles
- GRI Standards
- IFRS S1
- IFRS S2
- IFRS Sustainability Disclosure Standards
- Industry-based metric
- Integrated Reporting Framework
- Interoperability
- ISO 14001
- ISO 14064
- ISO Net Zero Guidelines
- ISSB
- OECD Guidelines for Multinational Enterprises
- PRI
- Reporting boundary
- Reporting entity
- SASB industry
- SASB Standards
- Scope 2 Guidance
- Scope 3 Standard
- SFDR
- Social Bond Principles
- Sustainability Bond Guidelines
- Sustainability framework
- Sustainability-Linked Bond Principles
- Sustainability standard
- Taxonomy alignment
- TCFD
- UN Global Compact
- UN Guiding Principles on Business and Human Rights
Climate risk, scenarios & resilience
36 entries- Acute physical risk
- Adaptation
- Adaptive capacity
- Asset-level assessment
- Carbon lock-in
- Chronic physical risk
- Climate-adjusted forecast
- Climate competence
- Climate governance
- Climate opportunity
- Climate resilience
- Climate risk
- Climate-risk assessment
- Climate scenario analysis
- Climate stress test
- Climate value at risk
- Disorderly transition
- Exposure
- Geospatial analysis
- Hazard
- Hot-house-world scenario
- Market risk
- Mitigation
- Orderly transition
- Physical climate risk
- Policy risk
- Reputation risk
- Resilience disclosure
- Resilience plan
- Stranded asset
- Technology risk
- Temperature pathway
- Transition finance
- Transition risk
- Transition risk premium
- Vulnerability
Nature, resources & circularity
44 entries- Air pollutant
- Biodiversity
- Biodiversity offset
- Circular economy
- Circularity
- Conversion
- Cradle to cradle
- Cradle to gate
- Cradle to grave
- Deforestation
- Dependency on nature
- Ecosystem
- Ecosystem service
- Extended producer responsibility
- Hazardous waste
- Impact on nature
- Landfill diversion rate
- Life-cycle assessment
- Linear economy
- Material intensity
- Microplastic
- Natural capital
- Nature
- Nature positive
- Nature-related opportunity
- Nature-related risk
- No-conversion commitment
- No-deforestation commitment
- Pollution
- Product environmental footprint
- Product life extension
- Recyclability
- Recycled content
- Regenerative practice
- Remanufacturing
- Repairability
- Resource efficiency
- Reuse
- Waste
- Waste diversion
- Water consumption
- Water footprint
- Water stress
- Water withdrawal
Social impact, rights & just transition
45 entries- Accessibility
- Adverse impact
- Beneficiary
- Business and human rights
- Child labour
- Collective bargaining
- Community engagement
- Community impact
- Diversity
- Equity
- Fair wage
- Forced labour
- Free, prior and informed consent
- Freedom of association
- Gender pay gap
- Grievance mechanism
- Human rights
- Human-rights due diligence
- Human-rights impact assessment
- Human trafficking
- Impact indicator
- Impact measurement
- Inclusion
- Indigenous rights
- Living wage
- Local content
- Lost-time injury
- Minimum wage
- Modern slavery
- Occupational health and safety
- Operational-level grievance mechanism
- Output
- Pay equity
- Remedy
- Salient human-rights issue
- Social licence to operate
- Social procurement
- Social value
- Stakeholder consultation
- Supplier diversity
- Supply-chain labour risk
- Total recordable incident rate
- Trade union
- Vulnerable group
- Worker voice
Greenwashing, evidence & assurance
47 entries- Absolute environmental claim
- Assurance
- Assurance criteria
- Assurance provider
- Assurance readiness
- Assurance scope
- Assurance statement
- Biodegradable claim
- Carbon-neutral claim
- Carbon-washing
- Certification mark
- Chain-of-custody certification
- Claim boundary
- Comparative environmental claim
- Compostable claim
- Control environment
- Corrective disclosure
- Data estimate
- Data lineage
- Ecolabel
- Evidence file
- Evidence trail
- Fine print
- Green bond external review
- Greenhushing
- Greenwashing
- Impact verification
- Impact washing
- Independent verification
- Internal control over sustainability reporting
- Life-cycle evidence
- Limited assurance
- Management assertion
- Methodology change
- Net-zero claim
- Proxy data
- Purpose washing
- Qualification
- Rainbow washing
- Recyclable claim
- Regulatory enforcement
- Restatement
- Second-party opinion
- Social washing
- Substantiation
- Sustainability claim
- Uncertainty disclosure