Tag: glossary

  • European Green Deal

    European Green Deal The European Green Deal, approved in 2020, is a set of policy initiatives by the European Commission with the overarching aim of making the European Union (EU) climate-neutral in 2050. The plan is to review each existing law on its climate merits, and also introduce new legislation on the circular economy (CE), building renovation, biodiversity, farming and innovation. The overarching aim of…

  • European Sustainability Reporting Standards (ESRS)

    European Sustainability Reporting Standards (ESRS) ESRS stands for the European Sustainability Reporting Standards (ESRS) to be used by all companies subject to the Corporate Sustainability Reporting Directive (CSRD). The standards cover the full range of environmental, social, and governance issues, including climate change, biodiversity and human rights. They provide information for investors to understand the…

  • Exclusion

    Exclusion Exclusion refers to the action of prohibiting a company’s securities from being included in a portfolio due to unethical, harmful, or illegal business activities. ESG criteria are utilized to assess a company’s compliance with desired standards, and if found lacking, it may be excluded from investment consideration, thus restricting its access to capital. The…

  • 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)

    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…

  • 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.