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Tag: Sustainability Consulting

  • 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…

  • Impact investing

    Impact investing Impact investing refers to the deployment of funds into investments that generate positive social or environmental impact alongside providing competitive financial returns to investors. Unlike traditional investing, which primarily focuses on maximizing financial gains, impact investing is an innovative way of boosting the private sector’s contribution to sustainability, social justice, education, healthcare, and…

  • Humankind

    Humankind Humankind refers to the collective term for the entirety of the human species, encompassing all individuals of Homo sapiens. It signifies the totality of human beings, their characteristics, behaviors, cultures, societies, and civilizations throughout history and across the globe. The ability to think is one of the most defining features of humankind. As a…

  • Health and nutrition

    Health and nutrition Nutrition is a crucial part of health. Better nutrition is related to improved infant, child and maternal health, stronger immune systems, lower risk of non-communicable diseases (such as diabetes and cardiovascular disease), and longevity. Additionally, healthy children learn better. People with adequate nutrition are more productive and can create opportunities to gradually…

  • Greenwashing

    Greenwashing Greenwashing refers to the deceptive or misleading practice of promoting a company, product, or service as environmentally friendly, sustainable, or socially responsible when it does not genuinely adhere to such principles. This marketing strategy aims to capitalize on the growing consumer demand for eco-friendly products and practices without making meaningful efforts to reduce environmental…

  • Greenhouse gas

    Greenhouse gas Greenhouse gases (GHG) are those gaseous constituents of the atmosphere, both natural and anthropogenic, that absorb and emit radiation at specific wavelengths within the spectrum of terrestrial radiation emitted by the Earth’s surface, the atmosphere itself and by clouds. Water vapor (H2O), carbon dioxide (CO2), nitrous oxide (N2O), methane (CH4) and ozone (O3)…

  • Greenhouse effect

    Greenhouse effect The greenhouse effect is a natural process that occurs when certain gases in the Earth’s atmosphere, known as greenhouse gases, trap heat from the sun. These gases allow sunlight to enter the atmosphere and reach the Earth’s surface. However, they also absorb and re-radiate infrared radiation emitted by the Earth, trapping heat in…