Arabic Sustainability Dictionary
One agreed Arabic term for every sustainability concept — proposed by practitioners, scored by reviewers and validated with the University of Jeddah.
Delegated regulation
A legally binding EU act adopted by the European Commission to supplement a regulation, such as the delegated acts that set EU Taxonomy criteria.
اللائحة المفوضة
Disclosure
Information that a company makes available to the public or to specific users, such as investors and regulators, in a report or filing.
الإفصاح
Double materiality
The principle that a sustainability topic is material if the company has a significant impact on people or the environment (impact materiality), if the topic significantly affects the company's finances (financial materiality), or both.
الأهمية المزدوجة