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Tag: glossary

  • Sustainability Report

    Sustainability Report A sustainability report is a formal document published by a company or organization that outlines its ESG performance. It provides transparency about the organization’s impact on critical areas such as resource use, emissions, waste management, labor practices, community engagement, and corporate governance. The report typically includes both qualitative and quantitative data, detailing efforts…

  • 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.

  • 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.

  • 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:

  • 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 environmental impacts. The data…

  • Active ownership

    Active ownership

    Active ownership is a proactive and committed approach whereby investors, traditionally shareholders, engage in a company they have invested in to influence the company’s strategy and actions.