المعجم العربي للاستدامة

1.5°C-aligned

Describes a target or pathway consistent with limiting global warming to 1.5°C above pre-industrial levels.

2030 Agenda for Sustainable Development

The global plan of action adopted by the UN General Assembly in 2015 that sets out the Sustainable Development Goals.

AA1000 Assurance Standard (AA1000AS)

An assurance standard published by AccountAbility that evaluates adherence to principles of inclusivity, materiality, responsiveness and impact.

Activist investor

An investor who acquires a stake in a company to press for changes in strategy, governance or sustainability practice.

Activity data

The quantity of an activity that causes emissions, such as litres of fuel burned, kilowatt-hours consumed, tonne-kilometres transported or money spent.

Affected communities

People or groups living or working in the same area as a company's operations or value chain whose lives may be affected by them; covered by ESRS S3.

Afforestation

Planting trees on land that has not been forested for a long time.

Air quality

The condition of the air with respect to concentrations of pollutants that affect human health and ecosystems.

Annual general meeting (AGM)

The yearly meeting of a company's shareholders to approve the accounts, elect directors and vote on other resolutions.

Annual report

A comprehensive yearly report to shareholders containing financial statements, the board's report and, increasingly, sustainability information.

Anti-corruption

Policies, controls and practices that prevent, detect and respond to bribery, fraud and other forms of corruption.

Anti-money laundering (AML)

Laws, controls and procedures designed to prevent criminals from disguising illegally obtained funds as legitimate income.

Assurance

An engagement in which an independent practitioner obtains evidence and expresses a conclusion on whether sustainability information is free from material misstatement.

Assurance engagement

An engagement in which a practitioner obtains evidence to express a conclusion that increases users' confidence in subject matter information.

Assurance provider

An independent firm or practitioner that performs assurance engagements on sustainability information.

Attribution factor

In PCAF, the share of a borrower's or investee's emissions allocated to a financial institution: the outstanding amount divided by EVIC for listed companies, or by equity plus debt for unlisted ones.

Audit committee

A board committee that oversees financial reporting, internal control, internal audit and the relationship with external auditors.

Audit trail

A chronological record of who changed what and when, allowing every figure to be traced back to its source.

Auditor independence

Freedom of the assurance practitioner from relationships and interests that could compromise, or appear to compromise, their objectivity.

Base year

The historical reference year against which an organisation's emissions or performance are tracked over time.

Base-year recalculation

An adjustment of base-year emissions after significant structural changes, such as acquisitions, or changes in calculation methods, to keep comparisons consistent.

Biodiversity

The variability among living organisms from all sources, including diversity within species, between species and of ecosystems.

Biodiversity net gain (BNG)

An approach to development that leaves biodiversity in a measurably better state than before.

Biofuel

A liquid or gaseous fuel produced from biomass, such as biodiesel, bioethanol or biogas.

Biogenic CO2

Carbon dioxide released by the combustion or decomposition of biomass and biofuels; the GHG Protocol requires it to be reported separately from the scopes.

Biomass

Organic material of recent biological origin, such as wood, crop residues and organic waste, used as a fuel or raw material.

Blackout period

A period before results announcements during which insiders may not trade the company's shares and communication with investors is restricted.

Blue hydrogen

Hydrogen produced from natural gas in which most of the resulting CO2 is captured and stored.

Board diversity

The variety of gender, age, nationality, skills and experience among board members.

Board independence

The proportion of board members who have no material relationship with the company or its management that could compromise their judgement.