Arabic Sustainability Dictionary

ESG (ESG)

Shorthand for the environmental, social and governance factors used to assess a company's sustainability performance and related risks and opportunities.

ESG data provider

A company that collects, analyses and sells ESG data, scores and research to investors.

ESG integration

The explicit and systematic inclusion of ESG factors in investment analysis and decisions.

ESG maturity

The degree to which an organisation has developed its sustainability governance, data, processes and performance, from initial to advanced.

ESG rating

An assessment by a third-party provider of a company's exposure to and management of ESG risks or its sustainability performance.

ESG-linked remuneration

Executive incentive schemes in which part of the variable pay depends on achieving sustainability targets.

EU Taxonomy

An EU classification system (Regulation (EU) 2020/852) that defines which economic activities count as environmentally sustainable.

European Sustainability Reporting Standards (ESRS)

The reporting standards adopted under the CSRD, comprising cross-cutting standards and topical standards on environmental (E1–E5), social (S1–S4) and governance (G1) matters.

Evidence

Documents or records, such as bills, meter readings and certificates, that support a reported figure.

Executive remuneration

The total pay and benefits awarded to senior executives, including salary, bonuses and long-term incentives.

Extended producer responsibility (EPR)

A policy approach that makes producers responsible, financially or physically, for the treatment or disposal of their products after use.

eXtensible Business Reporting Language (XBRL)

A global standard for tagging business and sustainability data so that it can be read and analysed by machines.