Arabic Sustainability Dictionary

Secondary raw materials

Materials recovered from waste through recycling that can be used again as inputs in production.

Selective disclosure

Disclosing material non-public information to some investors or analysts before the market as a whole, which securities rules generally prohibit.

Self-assessment

A structured questionnaire through which an organisation evaluates its own sustainability maturity and identifies gaps.

Separation of duties

An internal control principle that assigns conflicting tasks, such as entering and approving data, to different people.

Share of women on the board

The percentage of board seats held by women.

Shareholder engagement

Dialogue between a company and its shareholders on strategy, performance, governance and sustainability matters.

Shareholder proposal

A resolution submitted by one or more shareholders for a vote at a general meeting, often on governance or sustainability issues.

Single-use plastics

Plastic products designed to be used once before disposal, such as bags, straws and some packaging.

Sixth Assessment Report (AR6)

The sixth assessment report of the IPCC (2021–2023), which updated the 100-year global warming potentials, for example 29.8 for fossil methane.

Social bond

A bond whose proceeds finance projects with positive social outcomes for target populations, such as affordable housing or access to healthcare.

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.

Soil contamination

The presence of hazardous substances in soil at levels that pose risks to human health or ecosystems.

Solar photovoltaic (PV)

Technology that converts sunlight directly into electricity using semiconductor cells.

Sovereign debt

Debt issued or guaranteed by a national government; PCAF attributes its emissions to the country.

Spend-based emission factor

An emission factor expressed per unit of money spent on a product or service category, used to make a first estimate of Scope 3 emissions when physical data are not available.

Stakeholder

A person or group that affects or is affected by an organisation's activities, such as employees, investors, customers, suppliers and communities.

Stakeholder engagement

The process of involving stakeholders in dialogue to understand their concerns and inform a company's decisions.

Stakeholder survey

A questionnaire used to gather stakeholder views, often to inform a materiality assessment.

Stranded assets

Assets that suffer unanticipated or premature write-downs or devaluation, for example fossil fuel reserves affected by climate policy or market shifts.

Substantial contribution

The EU Taxonomy condition that an activity significantly advances at least one environmental objective by meeting its technical screening criteria.

Suitable criteria

The benchmarks, such as GRI, ESRS or the GHG Protocol, against which subject matter information is measured or evaluated in an assurance engagement.

Sulphur oxides (SOx)

Gases, mainly sulphur dioxide, released by burning sulphur-containing fuels, which cause acid rain and respiratory harm.

Supplier code coverage

The share of active suppliers that have signed or committed to the company's supplier code of conduct.

Supplier-specific emission factor

An emission factor derived from data provided by a particular supplier for its product or service, which generally takes priority over generic or average factors.

Supply chain

The upstream part of the value chain: the network of suppliers that provide the goods and services a company uses.

Sustainability

Meeting present needs without compromising the ability of future generations to meet theirs, balancing environmental, social and economic considerations.

Sustainability bond

A bond whose proceeds finance a combination of green and social projects.

Sustainability committee

A committee of the board or management responsible for overseeing the company's sustainability strategy, risks and performance.