Arabic Sustainability Dictionary

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.

Just transition

Ensuring that the shift to a low-carbon economy is fair and inclusive, creating decent work and leaving no workers or communities behind.

Key Biodiversity Area (KBA)

A site that contributes significantly to the global persistence of biodiversity, identified using globally agreed criteria.

Key performance indicator (KPI)

A quantifiable measure used to evaluate progress towards a strategic or operational objective.

Kigali Amendment

The 2016 amendment to the Montreal Protocol that commits countries to phase down the production and use of hydrofluorocarbons.

Kunming-Montreal Global Biodiversity Framework (GBF)

The global framework adopted under the Convention on Biological Diversity in 2022, with 23 targets for 2030, including protecting 30% of land and sea.

Land degradation

The reduction or loss of the biological or economic productivity of land caused by human activities or natural processes.

Land use change (LUC)

The conversion of land from one use to another, such as from forest to cropland, which can release stored carbon and destroy habitats.

Landfill

A site for the disposal of waste by burial in the ground, the least preferred option in the waste hierarchy.

Levelised cost of energy (LCOE)

The average net present cost of generating electricity over a plant's lifetime, divided by its lifetime output, used to compare technologies.

Life cycle assessment (LCA)

A method for assessing the environmental impacts of a product across its life cycle, from raw material extraction to end of life, standardised in ISO 14040 and ISO 14044.

Limited assurance

A lower level of assurance than reasonable assurance, based on fewer procedures, expressed as a negative conclusion that nothing came to the practitioner's attention suggesting material misstatement.

Linear annual reduction

A reduction expressed as a constant percentage of base-year emissions removed each year between the base year and the target year.

Listed company

A company whose shares are admitted to trading on a stock exchange.

Living wage

Remuneration sufficient to afford a decent standard of living for a worker and their family, covering food, housing, health, education and other essentials.

Lobbying

Activities intended to influence public policy, legislation or regulation, which companies are increasingly asked to disclose and align with their climate commitments.

Location-based method

A Scope 2 accounting method that applies the average emission factor of the grid where the electricity is consumed.

Long-term value creation

Generating sustained value for shareholders and other stakeholders over time, rather than maximising short-term results.

Lost-time injury rate (LTIR)

The number of work-related injuries that cause the worker to lose at least one scheduled working day, per a set number of hours worked.

Low-carbon economy

An economy based on energy sources and practices that produce low levels of greenhouse gas emissions.

Maker-checker

A control under which a value entered by one person must be reviewed and approved by a different person before it counts.

Mangroves

Salt-tolerant trees and shrubs in coastal intertidal zones that store large amounts of carbon and protect coastlines.

Marginal abatement cost curve (MACC)

A chart that ranks emission-reduction measures by their cost per tonne of CO2e abated, together with each measure's abatement potential, so that the lowest-cost reductions appear first.