Arabic Sustainability Dictionary

IFRS S1 (IFRS S1)

The ISSB standard issued in 2023 that sets general requirements for disclosing sustainability-related risks and opportunities that could affect a company's prospects.

IFRS S2 (IFRS S2)

The ISSB standard issued in 2023 that requires disclosure of climate-related risks and opportunities, including Scope 1, 2 and 3 emissions.

Impact investing

Investments made with the intention to generate positive, measurable social and environmental impact alongside a financial return.

Impact materiality

The dimension of materiality under which a topic is material if the company has actual or potential significant impacts on people or the environment.

Industrial symbiosis

Collaboration between companies in which the waste or by-products of one become the raw materials of another.

Industry-based metrics

Disclosure metrics associated with particular business models or industries, such as those in the SASB Standards.

Inline XBRL (iXBRL)

A format that embeds XBRL tags in a human-readable HTML document, so a single file serves both people and machines.

Inside information

Precise, non-public information that, if made public, would be likely to have a significant effect on the price of a security.

Institutional investor

An organisation, such as a pension fund, insurer, sovereign wealth fund or asset manager, that invests large pools of capital on behalf of others.

Integrated reporting (<IR>)

A reporting approach that explains how an organisation creates value over time by connecting financial and sustainability information, based on the Integrated Reporting Framework.

Integrated water resources management (IWRM)

A process that promotes the coordinated development and management of water, land and related resources to maximise welfare without compromising ecosystems.

Intergovernmental Panel on Climate Change (IPCC)

The United Nations body that assesses the science related to climate change and publishes assessment reports used by policymakers worldwide.

Internal audit

An independent function within an organisation that evaluates and improves the effectiveness of risk management, control and governance processes.

Internal carbon price

A monetary value per tonne of CO2e that a company applies internally to investment and operating decisions to reflect climate risks and steer towards low-carbon options.

Internal control

Processes designed and operated by an organisation's board, management and staff to provide reasonable assurance about the reliability of reporting, compliance and operations.

International Renewable Energy Certificate (I-REC)

An energy attribute certificate issued under the I-REC Standard in many countries without a national certificate system, representing 1 MWh of renewable electricity.

International Sustainability Standards Board (ISSB)

The standard-setting board established by the IFRS Foundation in 2021 to develop IFRS Sustainability Disclosure Standards for investors.

Interoperability

The degree to which different reporting standards, such as ESRS, ISSB and GRI, can be applied together with minimal duplication.

Invasive alien species (IAS)

Species introduced outside their natural range whose spread threatens native biodiversity.

Investment stewardship

The responsible allocation, management and oversight of capital by investors, including engagement and voting, to create long-term value.

Investor disclosures

Information a company publishes for current and potential investors, including financial results and ESG metrics.

Investor presentation

A presentation prepared by a company to explain its strategy, performance and outlook to investors.

Investor relations (IR)

The corporate function that manages communication between a company and its investors, analysts and the financial community.

ISAE 3000 (ISAE 3000)

The IAASB standard for assurance engagements other than audits or reviews of historical financial information, widely used for sustainability assurance.

ISAE 3410 (ISAE 3410)

The IAASB standard for assurance engagements on greenhouse gas statements.

ISO 14001 (ISO 14001)

The international standard that specifies requirements for an environmental management system.

ISO 14064-3 (ISO 14064-3)

The international standard that specifies requirements for verifying and validating greenhouse gas statements.

ISSA 5000 (ISSA 5000)

The IAASB's overarching standard, issued in 2024, for limited and reasonable assurance engagements on sustainability information.

IUCN Red List of Threatened Species (IUCN Red List)

The global inventory, maintained by the International Union for Conservation of Nature, that assesses the extinction risk of species.