Full ESG Glossary

  • SASB (Sustainability Accounting Standards Board)

    Provides sustainability reporting standards that help businesses disclose relevant information to investors.

  • Responsible Investment

    Investing that considers environmental, social, and governance factors.

  • Renewable Energy Certificates (RECs)

    Proof that electricity was generated from a renewable energy resource.

  • Paris Agreement

    A global agreement to limit global warming to well below 2, preferably to 1.5 degrees Celsius.

  • Offsetting

    Compensating for emissions by investing in environmental projects that reduce emissions elsewhere.

  • Net Zero

    Achieving a balance between the amount of greenhouse gases emitted and the amount removed from the atmosphere.

  • COP

    The decision-making body responsible for reviewing the implementation of the United Nations Framework Convention on Climate Change.

  • Corporate Social Responsibility (CSR)

    Business practices involving initiatives that benefit society and extend beyond regulatory compliance.

  • Direct Emissions

    Emissions from sources that are owned or controlled by the reporting entity.

  • CSRD

    EU directive that mandates companies to disclose information on how they manage social and environmental challenges.

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