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Category: Glossary

  • Ordinance on Due Diligence and Transparency Regarding Minerals and Metals from Conflict Areas and Child Labor

    This is a Swiss regulation that requires companies to conduct due diligence to ensure that their supply chains are free from human rights abuses.

  • Investor Expectations

    Investors are looking for companies that can deliver consistent returns while managing risks effectively, adhering to strong corporate governance, and being transparent in their operations.

  • Impact Materiality

    Impact materiality is the aspect of double materiality that focuses on the impact that a company’s activities have on society and the environment. environment, society, and governance.

  • Global Reporting Initiative (GRI)

    Global Reporting Initiative (GRI)

    Global Reporting Initiative (GRI) The Global Reporting Initiative (GRI) is an international, independent organization that provides a standardized framework for companies and organizations to report on their environmental, social, and governance (ESG) impacts. The GRI Standards help organizations disclose information on issues such as resource use, emissions, labor practices, human rights, and corporate governance. By…

  • Financial Materiality

    Financial Materiality

    Financial Materiality Financial materiality is the aspect of Double Materiality that refers to the impact that ESG issues can have on a company’s financial performance. For example, how climate change, workforce management, or a company’s governance practices can influence its revenues, costs, asset value, and reputation. This is the traditional perspective of materiality in which…

  • ESG (Environmental, Social, Governance)

    ESG (Environmental, Social, Governance)

    ESG (Environmental, Social, Governance) ESG stands for environmental, social and governance. These are called pillars in ESG frameworks and are used to evaluate the sustainability and ethical impact of an investment in a company. They are the main topic areas that companies are expected to report in. Here’s a summarized breakdown of each:

  • Double Materiality

    Double Materiality

    Double Materiality Materiality holds significant importance within sustainability reporting, signifying the prioritization of certain issues by an organization and its stakeholders over others. Previously, materiality assessments focused solely on the company’s impact on external factors such as the environment. However, the evolving recognition of the interconnectedness between a company’s actions and broader societal challenges has…

  • Corporate Sustainability Reporting Directive (CSRD)

    Corporate Sustainability Reporting Directive (CSRD) Presented by the European Commission in 2021, the Corporate Sustainability Reporting Directive (CSRD) is a regulation designed to introduce standardized non-financial reporting across the EU. i.e. the way in which companies report on how they take into account environmental, social and governance issues. It succeeds the NFRD (Non-Financial Reporting Directive),…

  • Carbon Disclosure Project (CDP)

    Carbon Disclosure Project (CDP) a global nonprofit organization that helps companies, cities, states, and regions disclose their environmental impacts. The CDP provides a standardized platform for organizations to report data on their GHG emissions, climate-related risks, water usage, and deforestation practices. By offering this framework, CDP encourages transparency and accountability in how organizations manage their…

  • Article 6, 8 and 9 Funds

    Article 6, 8 and 9 funds are the three classifications that are applied to all investment products sold within the EU under the EU’s Sustainable Finance Disclosure Regulation (SFDR), in effect since 2022.