Tag: Switzerland
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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.
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Seachange
Seachange A “sea change” is a profound or significant transformation, especially one that brings about a substantial shift in perspective, approach, or condition. This term often describes sweeping changes that affect an entire organization, society, or situation.
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Renewable energy investing
Renewable energy investing Renewable energy investing refers to the practice of investing in energy sources and technologies that are renewable, eco-friendly, and capable of meeting current energy demands without depleting resources for future generations. This includes investments in renewable energy, such as wind, solar, and hydroelectric power, as well as innovations in energy efficiency. Investors…
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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,…
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Principles for responsible investment
Principles for responsible investment The Principles for Responsible Investment (PRI) are a set of six voluntary guidelines designed to help investors integrate environmental, social, and governance (ESG) factors into investment decisions. Launched by the UN in 2006, the principles aim to encourage sustainable and responsible investment practices that align financial goals with broader societal and…
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Positive screening
Positive screening Positive screening is an investment strategy where asset managers actively select companies or assets based on their strong environmental, social, and governance (ESG) performance relative to their peers. This approach identifies businesses with exemplary practices in sustainability, ethical governance, and social responsibility, making them candidates for inclusion in sustainable investment portfolios. Unlike negative…
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Perfluoroalkyl and polyfluoroalkyl substances
Perfluoroalkyl and polyfluoroalkyl substances Perfluoroalkyl and polyfluoroalkyl substances (PFAS) are a large group of over 4,000 human-made chemicals known for their heat, water, and grease-resistant properties. Since the 1950s, PFAS have been widely used in consumer goods such as textiles, food packaging, firefighting foams, and cosmetics. Due to their widespread use and persistence, PFAS chemicals…
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Paris-aligned benchmarks
Paris-aligned benchmarks Paris-aligned benchmarks are financial indices designed to align investment portfolios with the climate goals of the Paris Agreement, aiming to limit global temperature rise to well below 2°C, with efforts towards 1.5°C. These benchmarks require a minimum annual decarbonization of 7%, covering Scope 1, 2, and 3 emissions for corporate bonds and sovereign…