Arabic Sustainability Dictionary

Data lineage

The documented path of a figure from its input data through conversions and factors to the reported result.

Data privacy breach

An incident in which personal data is accessed, disclosed, altered or lost without authorisation.

Data quality

The degree to which data are accurate, complete, consistent, timely and traceable to their source.

Decarbonisation plan

A plan of initiatives, costs and timelines through which an organisation intends to reduce its emissions towards its targets.

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.

Deforestation

The conversion of forest to another land use, such as agriculture, or the long-term reduction of tree canopy cover below a minimum threshold.

Deforestation Regulation (EUDR)

EU Regulation 2023/1115, which requires operators to show that certain commodities and products placed on the EU market are deforestation-free and legally produced.

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.

Desalination

The removal of salts and minerals from seawater or brackish water to produce freshwater.

Desertification

Land degradation in arid, semi-arid and dry sub-humid areas resulting from climatic variations and human activities.

Disability inclusion

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

Disclosure

Information that a company makes available to the public or to specific users, such as investors and regulators, in a report or filing.

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.

Do no significant harm (DNSH)

The EU Taxonomy condition that an activity contributing to one environmental objective must not significantly harm any of the other five.

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.