Arabic Sustainability Dictionary
One agreed Arabic term for every sustainability concept — proposed by practitioners, scored by reviewers and validated with the University of Jeddah.
Maker-checker
A control under which a value entered by one person must be reviewed and approved by a different person before it counts.
المُعِدّ والمراجع
Material misstatement
An error or omission, individually or in aggregate, that could reasonably be expected to influence the decisions of intended users.
التحريف الجوهري
Materiality threshold
The quantitative level, such as 5% of total emissions, above which a misstatement is considered material in an assurance engagement.
حد الأهمية النسبية
Measurement, reporting and verification (MRV)
The process of quantifying emissions or reductions, reporting them and having them independently verified, as used in carbon markets and climate agreements.
القياس والإبلاغ والتحقق
Modified conclusion
An assurance conclusion that is qualified, adverse or disclaimed because of a material misstatement or an inability to obtain sufficient evidence.
الاستنتاج المعدل