Arabic Sustainability Dictionary

Affected communities

People or groups living or working in the same area as a company's operations or value chain whose lives may be affected by them; covered by ESRS S3.

CEO pay ratio

The ratio of the chief executive's total annual compensation to the median annual compensation of all other employees.

Child labour

Work that deprives children of their childhood, potential and dignity, or that is harmful to their physical or mental development, as defined by ILO conventions.

Collective bargaining coverage

The percentage of employees whose working conditions or terms of employment are set by collective bargaining agreements.

Community investment

Voluntary contributions of money, time or in-kind support by a company to benefit the communities where it operates.

Consumers and end-users

Individuals who acquire or use a company's goods and services for personal use; covered by ESRS S4.

Decent work

Productive work that delivers a fair income, workplace security, social protection, equal opportunity and respect for rights, as promoted by the ILO and SDG 8.

Disability inclusion

Ensuring that persons with disabilities have equal access to employment, services and participation, including through reasonable accommodation.

Discrimination incident

A confirmed case of unfair treatment of a person on grounds such as gender, race, religion, disability or age.

Diversity, equity and inclusion (DEI)

Policies and practices that promote the representation, fair treatment and full participation of people of different backgrounds and characteristics.

Employee turnover rate

The number of employees who leave an organisation during a period divided by the average or period-end number of employees.

Financial inclusion

Access for individuals and businesses to useful and affordable financial products and services delivered responsibly.

Forced labour

All work or service exacted from a person under the menace of a penalty and for which the person has not offered themselves voluntarily, as defined by the ILO.

Free, prior and informed consent (FPIC)

The right of Indigenous peoples and affected communities to give or withhold consent to projects affecting their lands and resources, free of coercion and with full information in advance.

Freedom of association

The right of workers and employers to form and join organisations of their own choosing without interference.

Gender pay gap

The difference between the average or median earnings of men and women, usually expressed as a percentage of men's earnings.

Grievance mechanism

A formal process through which workers, communities or others can raise concerns about a company's impacts and seek remedy.

Human capital

The knowledge, skills, experience and health of an organisation's people, viewed as a source of value.

Human rights due diligence (HRDD)

An ongoing process through which a company identifies, prevents, mitigates and accounts for its actual and potential adverse human rights impacts.

Just transition

Ensuring that the shift to a low-carbon economy is fair and inclusive, creating decent work and leaving no workers or communities behind.

Living wage

Remuneration sufficient to afford a decent standard of living for a worker and their family, covering food, housing, health, education and other essentials.

Lost-time injury rate (LTIR)

The number of work-related injuries that cause the worker to lose at least one scheduled working day, per a set number of hours worked.

Modern slavery

An umbrella term for situations of exploitation, including forced labour, debt bondage and human trafficking, that a person cannot refuse or leave because of threats, violence or coercion.

Occupational health and safety (OHS)

The management of workplace hazards to prevent work-related injury and ill health and to provide safe and healthy workplaces.

Own workforce

The people employed by a company and non-employees working for it, such as contractors supplied by third parties; covered by ESRS S1.

Recordable injury rate

The number of recordable work-related injuries per a set number of hours worked, for example per million hours.

Social impact assessment (SIA)

A process for analysing and managing the intended and unintended social consequences of projects, policies or programmes.

Social licence to operate

The ongoing acceptance of a company's operations by local communities and other stakeholders.

Social pillar

The part of ESG that covers how a company treats the people it depends on and affects: its workforce, workers in the value chain, communities and customers.

Training hours per employee

The total hours of training provided to employees in a period divided by the number of employees.