Tag: company

  • Materiality Assessment

    Materiality assessment A materiality assessment is a process used to identify and prioritize key environmental and social issues that are most relevant to a business. These issues are critical either due to the company’s reliance on them or because of the significant impact or interaction between the business and those issues. For example, a paper…

  • Active optimism

    Active optimism Active optimism refers to a proactive, constructive outlook where one focuses on potential positive outcomes while taking intentional steps toward achieving them. It’s not just about having a positive attitude; active optimism involves believing in the possibility of a better future and actively working towards it by setting realistic goals, making plans, and…

  • Business transformation

    Business transformation Business transformation refers to a comprehensive, strategic change in an organization’s processes, structures, technology, and/or culture to improve performance, adapt to market demands, and achieve sustainable growth. It typically involves revisiting business models and operations to boost efficiency, enhance customer satisfaction, drive innovation, or address challenges like digitalization or competition. This transformation may…

  • Stakeholder

    Stakeholder A stakeholder is any individual, group, or organization with a direct or indirect interest in a company’s activities. They have the potential to influence, or be influenced by, the company’s actions, strategies, and policies. This includes both internal stakeholders (such as employees and shareholders) and external stakeholders (such as clients, suppliers, service providers, media,…

  • Triple bottom line 

    Triple bottom line  The triple bottom line is a business framework that evaluates a company’s performance based on three key dimensions: people, planet, and profit.  This concept states that companies should not solely focus on generating profit— the standard “bottom line.” By balancing these three areas, the triple bottom line framework aims to promote sustainable…

  • Sustainable companies

    Sustainable companies Sustainable companies are businesses that operate in a manner that prioritizes long-term environmental, social, and economic health. They focus on minimizing their ecological footprint, promoting social responsibility, and ensuring ethical practices throughout their operations. These companies integrate sustainability into their core strategies, aiming to balance profitability with positive impacts on society and the…

  • Socially responsible investing

    Socially responsible investing Socially responsible investing (SRI) is an investment strategy that incorporates environmental, social, and governance (ESG) criteria into decision-making to achieve both financial returns and positive impact. SRI investors select companies based on ethical considerations—such as environmental stewardship and human rights—while avoiding those involved in harmful activities like tobacco or fossil fuels. This…

  • Shareholder resolutions

    Shareholder resolutions Shareholder resolutions are formal proposals submitted by shareholders for a vote at a company’s annual general meeting (AGM). These resolutions typically address corporate governance issues, environmental or social concerns, or other matters that shareholders believe the company should address. While most shareholder resolutions are non-binding, meaning the company is not obligated to take…

  • Scope 1, 2, and 3 emissions

    Scope 1, 2, and 3 emissions The three scopes are categories defined by the Greenhouse Gas (GHG) Protocol to help organizations measure and manage their GHG emissions. They correspond to the different types of emissions a company generates both within its own operations and throughout its wider value chain, including suppliers and customers. 

  • Return on Capital Employed 

    Return on Capital Employed  Return on Capital Employed (RoCE) is a financial ratio that evaluates a company’s profitability and efficiency in using its capital. It is calculated by dividing operating profit (earnings before interest and taxes) by capital employed (total assets minus current liabilities).  RoCE shows how well a company generates profits from its capital,…