ESG (Environmental, Social, and Governance):
A framework used to evaluate a company’s performance and impact in three key areas — Environmental (how it affects and manages natural resources), Social (how it treats people, communities, and employees), and Governance (how it is led, managed, and held accountable). ESG helps investors, stakeholders, and organizations assess risks, opportunities, and long-term sustainability.
🌱 Environmental (E)
Business Ambition for 1.5°C
A commitment by businesses to set science-based net-zero targets aligned with limiting global warming to 1.5°C, thereby contributing to mitigating the worst impacts of climate change.
Net-Zero Emissions
Achieving a balance between greenhouse gas emissions produced and those removed from the atmosphere, in line with global climate targets.
Energy Consumption per Net Value Added
A measure assessing the efficiency of energy utilization within an economic context, quantifying the amount of energy required to produce a unit of economic output. Lower values indicate higher energy efficiency.
Renewable Energy Consumption (%)
The share of total energy use that comes from renewable sources such as solar, wind, or hydro.
Scope 1 Emissions
Direct greenhouse gas emissions from sources owned or controlled by the company (e.g., company vehicles, on-site fuel combustion).
Scope 2 Emissions
Indirect greenhouse gas emissions from the generation of purchased electricity, steam, heating, or cooling consumed by the company.
Scope 3 Emissions
All other indirect emissions that occur in a company’s value chain, such as those from suppliers or product use.
PM2.5 Emissions
Fine particulate matter emitted during incomplete combustion processes, posing serious health risks.
Downstream Emissions
Emissions generated by consumers using or disposing of a company’s products or services.
Hazardous Waste
Waste materials that pose significant risks to health or the environment and require special handling.
Waste Reuse, Remanufacturing & Recycling
Practices that minimize landfill use by reintegrating waste materials into production or consumption cycles.
Single-Use Plastics
Disposable plastic products intended for one-time use, contributing significantly to pollution.
Water Efficiency
Using water effectively to meet needs while minimizing waste and environmental impact.
Waste Management
A structured approach to collecting, transporting, treating, and disposing of waste in an environmentally responsible way.
🌍 Social (S)
Diversity & Inclusion Policy
A commitment, often legally required, to ensure equitable practices and representation in the workplace.
Gender Diversity
Fair representation of people of all genders within an organization.
Gender Pay Gap
The difference in average earnings between women and men, highlighting potential inequalities in pay structures.
Parental Leave
Leaves provided to employees during the birth or adoption of a child, in accordance with local laws.
Childcare Support
Employer-provided assistance such as financial support or services for children aged 0–7.
Return to Work Program
A plan that facilitates the reintegration of injured or unwell employees back into the workplace.
Labour Rights & Standards
Practices aligned with ILO and legal standards covering fair treatment, safe conditions, the right to organize, and protection from child or forced labor.
Human Resource Policy
A set of principles guiding employment practices, performance management, and workforce development.
Supplier Diversity Programme
A sourcing initiative that includes suppliers owned by minority, women, or disadvantaged groups.
Target Beneficiaries
The individuals or groups who are intended to benefit from an organization’s initiatives or programs.
Social Impact
Meaningful change created by an organization to address social inequalities and challenges.
🧭 Governance (G)
Anti-Corruption Practices
Measures aimed at preventing corruption, promoting transparency, enforcing ethical standards, and holding individuals or institutions accountable to maintain fairness and integrity.
Anti-Harassment Policy
A legally mandated framework to prevent and address harassment in the workplace.
Board Members
The governing body elected to provide strategic direction, oversight, and ensure accountability in an organization.
Board Committees
Smaller working groups within the board responsible for specific areas such as audit, governance, or compensation.
Whistleblower Policy
A mechanism that encourages employees to report misconduct or illegal activities without fear of retaliation.
Code of Conduct
A documented set of behavioral expectations and responsibilities for employees to maintain integrity and compliance.
Code of Ethics
A guideline that outlines ethical principles and promotes respectful, inclusive, and honest workplace behavior.
Communication & Disclosure Policy
Ensures all relevant, material information is disclosed transparently to stakeholders and the market.
Total Compensation per Board Member
The full remuneration paid to each board member, including retainers, fees, and other benefits.
ESG Policy
A formal statement outlining the organization’s approach to Environmental, Social, and Governance priorities and accountability.