Modern business today faces a multitude of new regulations, standards, and deadlines that are difficult to navigate. This dictionary was created as a practical aid for professionals and students alike. It will help you quickly understand key terms from the field of environment, social affairs and corporate governance.

A concise glossary of key ESG and sustainability acronyms divided by categories:

1. General ESG and sustainability

• ESG (Environmental, Social, and Governance) – Environmental, social and governance criteria.
• CSR (Corporate Social Responsibility) – Corporate social responsibility.
• SDG (Sustainable Development Goals) – UN Sustainable Development Goals.
• UNGC (United Nations Global Compact) – UN Global Compact for Sustainable Business.
• GRI (Global Reporting Initiative) – Global Sustainability Reporting Initiative.
• IFRS S1/S2 (International Financial Reporting Standards Sustainability Disclosures) – IFRS standards for sustainability disclosure.
• TCFD (Task Force on Climate-related Financial Disclosures) – Working Group on Climate-Related Financial Disclosures.
• ISSB (International Sustainability Standards Board) – International Sustainability Standards Council.
• NFRD (Non-Financial Reporting Directive) – EU Non-Financial Reporting Directive (replaced by the CSRD).
• CSRD (Corporate Sustainability Reporting Directive) – EU Directive on corporate sustainability reporting.

2. Environment (E)

• GHG (Greenhouse Gases) – Greenhouse gases.
• CO₂e (Carbon Dioxide Equivalent) – Carbon dioxide equivalent.
• SBTi (Science Based Targets initiative) – Initiative for Science-Based Climate Targets.
• CDP (Carbon Disclosure Project) – Environmental Impact Disclosure Project.
• LCA (Life Cycle Assessment) – Life cycle assessment.
• EIA (Environmental Impact Assessment) – Environmental Impact Assessment.
• EMS (Environmental Management System) – Environmental Management System.
• CCUS (Carbon Capture, Utilization and Storage) – Carbon capture, utilization and storage.
• EPR (Extended Producer Responsibility) – Extended producer responsibility.

3. Social area (Social – S)

• DEI (Diversity, Equity, and Inclusion) – Diversity, equality and inclusion.
• ILO (International Labor Organization) – International Labour Organization.
• OSH (Occupational Safety and Health) – Occupational safety and health protection.
• FPIC (Free, Prior, and Informed Consent) – Free, prior and informed consent.
• GAMES (Human Rights Impact Assessments) – Human Rights Impact Assessment.

4. Governance (G)

• POINT (Board of Directors) – Board of Directors / Board of Directors.
• AGM (Annual General Meeting) – Ordinary General Meeting of Shareholders.
• KPIs (Key Performance Indicators) – Key performance indicator.
• SOE (State-Owned Enterprise) – State-owned enterprise.
• FCPA (Foreign Corrupt Practices Act) – US Foreign Corrupt Practices Act.

5. Reporting & Assurance

• SASB (Sustainability Accounting Standards Board) – Sustainability Accounting Standards Board.
• IR (Integrated Reporting) – Integrated reporting.
• ISAE 3000 (International Standard on Assurance Engagements) – International Standard for Assurance Engagements of Non-Financial Data.
• GHG Protocol (Greenhouse Gas Protocol) – Greenhouse Gas Protocol.
• CRMSA (Climate-Related and Nature-Related Risk and Opportunity Disclosure Standards) – Climate and Nature Risk and Opportunity Disclosure Standards (Malaysia).
• CSAP (Climate Strategy and Action Plan) – Climate Strategy and Action Plan.

6. Finance & Investment

• AT (Principles for Responsible Investment) – Principles for Responsible Investment.
• SFDR (Sustainable Finance Disclosure Regulation) – EU Regulation on disclosure of information on sustainable finance.
• ETFs (Exchange-Traded Fund) – Exchange-traded fund.
• ROE / ROI (Return on Equity / Return on Investment) – Return on equity / Return on investment.
• SLB (Sustainability-Linked Bond) – A bond linked to sustainability.
• GB (Green Bond) – Green bond.
• SLL (Sustainability-Linked Loan) – Sustainability-related credit.
• TCFD-aligned – Disclosure of information in accordance with TCFD recommendations.

7. Corporate & Regulatory Affairs

• BRSR (Business Responsibility and Sustainability Report) – Corporate Responsibility and Sustainability Report (India).
• SEC (US Securities and Exchange Commission) – US Securities and Exchange Commission.
• NGOs (Non-Governmental Organization) – Non-governmental organization.
• NPO (Non-Profit Organization) – Non-profit organization.

JRi&CO2AI