Arabic Sustainability Dictionary

Cross-industry metrics

Disclosure metrics that apply to all entities regardless of industry, such as greenhouse gas emissions under IFRS S2.

Cross-sectoral correction factor

A uniform reduction applied to free allocation under the EU ETS when total requested free allowances exceed the available cap.

Cybersecurity

The protection of networks, systems and data from digital attacks, unauthorised access and damage.

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.

Earnings call

A conference call in which management discusses a company's periodic financial results with analysts and investors.

Eco-design

Integrating environmental considerations into product design to reduce impacts across the life cycle, for example through durability, repairability and recyclability.

Ecosystem

A dynamic complex of plant, animal and micro-organism communities and their non-living environment interacting as a functional unit.

Ecosystem restoration

Assisting the recovery of ecosystems that have been degraded, damaged or destroyed.

Ecosystem services

The benefits people obtain from ecosystems, such as food, clean water, pollination, climate regulation and recreation.

Electrification

Replacing technologies that use fossil fuels, such as combustion vehicles and gas boilers, with electric alternatives.

Embedded emissions

Under CBAM, the direct and, where applicable, indirect greenhouse gas emissions released during the production of an imported good.

Embodied emissions

The emissions released in producing, transporting and disposing of a product, as opposed to the emissions from its use.

Emission factor

A coefficient that converts activity data into greenhouse gas emissions, such as kilograms of CO2e per litre of diesel; it should be recorded with its source and version.

Emissions offsetting

Compensating for emissions by funding or acquiring an equivalent reduction or removal of emissions elsewhere, usually through carbon credits.

Emissions trading system (ETS)

A cap-and-trade scheme in which a government caps total emissions from covered sectors and issues tradable allowances up to that cap.