A structured reference of ESG terms, concepts, and frameworks.
Explore key ESG terminology—from climate risk and Scope 3 emissions to CSRD, double materiality, and sustainability frameworks.
This glossary helps you quickly understand concepts and navigate to deeper insights.
Use this glossary to quickly understand ESG terms or navigate to detailed guides.
How ESG factors influence the value of assets and investments—used in financial analysis and risk assessment.
FinanceRisks arising from ecosystem degradation and biodiversity loss—affecting operations and regulatory compliance.
ClimateTotal greenhouse gas emissions associated with an organization, product, or activity—used to measure environmental impact and track reduction efforts.
ClimateFinancial and operational risks arising from climate change affecting assets, operations, and financial performance.
ClimateEU regulation requiring detailed ESG disclosures—affecting companies operating in Europe.
RegulationAssessing both financial impact and environmental/social impact—central to EU ESG regulations.
RegulationFramework for evaluating sustainability and business impact—used by investors and regulators.
MetricsIndicators used to measure ESG performance—essential for reporting and decision-making.
MetricsDisclosure of ESG-related data to stakeholders—required by regulations and investors.
MetricsESG factors that impact financial performance—central to investor analysis and valuation.
FinanceMisleading claims about sustainability performance—a risk to reputation and regulatory compliance.
RegulationA widely used ESG reporting framework—provides standards for sustainability reporting.
RegulationGlobal sustainability disclosure standards (IFRS S1, S2)—used for ESG reporting worldwide.
RegulationAchieving balance between emissions produced and removed—a key climate commitment.
ClimateDirect emissions from owned operations—part of carbon footprint measurement.
ClimateIndirect emissions from purchased energy—part of carbon footprint measurement.
ClimateIndirect emissions across the value chain—often the largest portion of carbon footprint.
ClimateFramework for climate-related financial reporting—used by companies worldwide.
RegulationEmissions across upstream and downstream activities—part of Scope 3 measurement.
Supply ChainBuild the foundation: How ESG frameworks drive risk assessment and strategic decision-making.
Understand how climate hazards impact assets, operations, and financial performance.
Navigate compliance requirements and understand what they mean for your business strategy.
Understand how ESG data is measured, reported, and used to drive business decisions.