Tag: Sustain-Ability Media

  • Paris Agreements

    Paris Agreements The Paris Agreement is an international treaty adopted in 2015 under the United Nations Framework Convention on Climate Change (UNFCCC). Its primary goalis to limit global warming to well below 2 degrees Celsius above pre-industrial levels, with efforts to limit the increase to 1.5 degrees Celsius. The agreement includes commitments from countries to…

  • Net zero emissions

    Net zero emissions Net zero emissions refers to the balance between the amount of greenhouse gases emitted and the amount removed from the atmosphere, resulting in no net increase in atmospheric GHG. Achieving net zero involves reducing emissions as much as possible through measures such as transitioning to renewable energy, improving energy efficiency, and adopting…

  • Net Zero Carbon Pledge and initiative

    Net Zero Carbon Pledge and initiative The Net Zero Carbon Pledge and Net Zero Carbon Initiative both refer to commitments and efforts by organizations, governments, or entities to reduce their carbon emissions to net zero. 

  • Non-Financial Reporting Directive

    Non-Financial Reporting Directive The Non-Financial Reporting Directive (NFRD) is an EU regulatory framework compelling over 11,000 companies to monitor and disclose their ESG performance. It applies to large entities with over 500 employees operating within the EU. Covered entities are required to include non-financial information in their annual reports, detailing their policies, risks, and outcomes…

  • Negative screening

    Negative screening Negative screening is an investment strategy used by investors to exclude certain sectors, companies, or stocks from their investment portfolios based on specific criteria deemed undesirable. This strategy involves identifying and excluding investments of companies, whose operations are seen as “unsustainable” from an ESG standpoint. Overall, negative screens help to embody the “do…

  • Millenium Development Goals

    Millenium Development Goals In September 2000, leaders from 189 countries convened at the United Nations headquarters and signed the groundbreaking Millennium Declaration. This gathering was revolutionary in providing a common language to reach global agreement. The historic document committed nations to achieve 8 specific and measurable objectives, known as the Millennium Development Goals (MDGs), by…

  • Materiality

    Materiality Materiality, a cornerstone of accounting and auditing, is based on the idea that if information is material, its omission or misstatement could impact users’ decisions. Essentially, materiality involves gauging the importance of information in financial statements — information that carries a substantial likelihood of influencing the investment decisions of reasonable investors. This assessment of…

  • Key Performance Indicators

    Key Performance Indicators Key Performance Indicators (KPIs) are measurable metrics utilized by businesses to measure and monitor progress toward specific objectives. These indicators serve as yardsticks for success, illuminating areas of achievement and highlighting areas requiring attention and improvement. Selecting pertinent KPIs is crucial for businesses as it enables them to concentrate on the metrics…

  • Investor expectations

    Investor expectations Investor expectations refer to the financial, strategic, and ethical standards that investors anticipate from the companies they invest in. These expectations include consistent financial returns, effective risk management, strong corporate governance, and transparency in operations. Increasingly, investors also prioritize ESG factors, expecting companies to demonstrate sustainability practices and social responsibility. Meeting these expectations…

  • Integrated reporting

    Integrated reporting Integrated reporting is a method of corporate reporting that provides a holistic view of a company’s performance, strategy, governance, and prospects, accounting for its environmental, social, and governance (ESG) impacts. Integrated reports include information on business models, risks, opportunities, and performance indicators across various dimensions. That kind of reporting would also allow for…