The Book of Jargon® – Environmental, Social & Governance is one in a series of practice area and industry-specific glossaries published by Latham & Watkins.
The definitions provided introduce each term and may raise complex legal issues on which specific legal advice is required. The terms are also subject to change as applicable laws and customary practice evolve. As a general matter, this glossary was drafted from a US practice perspective.
Download the Apps
The Book of Jargon® is available in the App Store and on Google Play.
Download the E-Book
The Book of Jargon® is available as a PDF.
Access and Affordability,Acclimate / Acclimation,Acid Rain,Acidification Potential,Active Ownership,Activity-Based Costing / ABC,Activity Metrics,Acute Risks,Afforest / Afforestation,Afghanistan National Renewable Energy Policy (2015),Air Pollution,Air Quality,Albedo Effect,Alternative Energy Target,Alternative Fuels,Alto Orinoco-Casiquiare Biosphere Reserve,American Recovery and Reinvestment Act of 2009 / ARRA,Anaerobic Digestion,Anaerobic Respiration,Anode,Anthropocene,Anthropocentric,Anthropogenic CO2,Anti-Bribery,Anti-Corruption,Antigua and Barbuda Environmental Protection and Management Act (2015),Antigua and Barbuda Renewable Energy Act (2015),Aquaculture,Aqueduct Water Risk Atlas Tool,Aquifer,Ardour Global Alternative Energy Index,Argentina Joint Resolution 1/2018 Creating the Environmental Sustainability and Insurance Program (2018),Argentina Law No. 27191 on Renewable Energy (2015),Argentina Law No. 27424 Creating the Promotion Regime for Distributed Generation of Renewable Energy Integrated in the Public Electricity Grid (2017),Argentina National Climate Change Cabinet (2016),Arista Standard,Asset-Based Community Development / ABCD,Atmosphere,Australia Carbon Farming Initiative (2014),Australia National Climate Resilience and Adaptation Strategy (2015),Australia National Energy Productivity Plan 2015-2030 (2015),Australian Water Accounting Standards Board,Available Energy,Bahamas Electricity Act (2015),Bangladesh Climate Fiscal Framework (2014),Base of the Pyramid,Base Year,Baseline Water Stress,Baseload Power,Belgian National Adaptation Plan 2017-2020,Benin Law No. 2018/18 on Regulating Climate Change (2018),Benin Low Carbon and Climate Change Resilient Development Strategy 2016-2025,Bioaccumulate / Bioaccumulation,Biocapacity,Biochemical Cycle,Biodegrade / Biodegradable,Biodiversity,Biodiversity Action Plan,Biodiversity Offset,Biofuel,Biological Pest Control,Biomass,Biomass Energy,Biomass Gas,Biome,Biomimicry,Biophysical,Bioremediation,Biosphere,Biosphere Reserve,BIST Sustainability Index,Bloomberg ESG Disclosure Scores,Blue Bond,Blue Water,Board Resolution,Bosnia and Herzegovina Law on Energy Efficiency (2017),Botswana National Development Plan (2017-2023),Bottom-Up Approach,Brazil Law No. 13.186 on the Policy for Education on Sustainable Consumption (2015),Brazil Law No. 13.203 on Renegotiation of the Hydrological Risk of Electricity Generation and Other Matters Related to Electricity Generation (2015),Brazil Law No. 13.576 on National Biofuel Policy (2017),Brundtland Commission Report,BTU,Building Research Establishment Environmental Assessment Method / BREEAM,Bulgaria Climate Change Mitigation Act (2014),Bureau of Land Management,Burkina Faso Decree No. 2015-1189 Adopting the National Adaptation Plan for Climate Change (2015),Burundi Decentralized Rural Electrification Strategy (2015-2017),Business Ethics,Business Ethics and Payments Transparency,Business Model Innovation,Business Model Resilience,C4 Plant,Cabo Verde Decree-Law No. 29/2014 Creating the Center for Renewable Energy and Industrial Maintenance (2014),California Air Resources Board / CARB,California Cap and Trade,California Global Warming Solutions Act,Cambodia Climate Change Strategic Plan 2014 – 2023,Canada Emission Reduction Incentives Agency Act (2005),Canada Energy Efficiency Act (1992),Canada Environmental Protection Act (1999),Canada Foundation for Sustainable Development Technology,Canada Greenhouse Gas Pollution Pricing Act (2018),Canada Heavy-Duty Vehicle and Engine Greenhouse Gas Emission Regulations,Canada Reduction of Carbon Dioxide Emissions From Coal-Fired Generation of Electricity Regulations (SOR/2012-167),Canada Regulations Amending the Passenger Automobile and Light Truck Greenhouse Gas Emission Regulations,Canada Renewable Fuels Regulations (SOR/2010-189),Cap and Trade,Capillary Action,Carbon Budget,Carbon Budget Order 2016,Carbon Capture and Storage,Carbon Credit,Carbon Cycle,Carbon Dioxide Equivalent,Carbon Disclosure Project / CDP,Carbon Finance,Carbon Footprint,Carbon Labeling,Carbon Neutral,Carbon Offset,Carbon Pricing,Carbon Sequestration,Carbon Sink,Carbon Source,Carbon Tax,Carcinogen,Carrying Capacity,Cartagena Protocol on Biosafety,Cathode,CDP,CDP Climate Disclosure Leadership Index,CDP Climate Disclosure Score,CDSB,CDSB Climate Change Reporting Framework,CDSB Framework for Reporting Environmental Information, Natural Capital and Associated Business Impacts,CEO Water Mandate,CERCLA,Certified Emission Reduction,CFC,Chad National Development Plan 2013-2016 (2017),Chile Climate Change Mitigation Plan for the Energy Sector (2016),Chile National Action Plan for Sustainable Consumption and Production 2017-2022,China 13th Five-Year Plan Including Environmental and Efficiency Targets (2016),China Law on the Prevention and Control of Atmospheric Pollution (2015),Chlorofluorocarbon / CFC,Chronic Risks,Circles of Sustainability Approach,Circular Economy,Circular Metabolism,Clean Air Act,Clean Power Plan,Clean Production,Clean Sky Undertaking,Clean Water Act / CWA,Cleantech,Climate Bonds Initiative,Climate Change,Climate Disclosure Standards Board / CDSB,Climate Driver,Climate Finance,Climate Funds,Climate Public Expenditure and Institutional Review / CPEIR,Climate Risk,Closed-Loop System,Coalition for Environmentally Responsible Economies / CERES,Coastal Zone Management Act,Cogenerate / Cogeneration,Collaborative Consumption,Collective Impact,Colombia Comprehensive Management Plan for Climate Change in the Energy Mining Sector,Colombia Decree 1073/2015 Issuing the Regulatory Decree of the Mining and Energy Administrative Sector on Electricity Generation (2015),Colombia Decrees 1625/2016 and 926/2017 on Carbon Tax,Colombia Green Growth Policy,Colombia Law No. 1819/2016 on Tax Deductions for Renewables and Carbon Tax (2016),Colombia Law No. 1931 Establishing Guidelines for the Management of Climate Change (2018),Colombia National Climate Change Decree (2016),Colombia National Energy Plan: Energy Principles 2050 (2015),Colombia Resolution No. 41286 Adopting the 2017-2022 Indicative Action Plan of the Rational and Efficient Use Program (2016),Commercial and Industrial Waste,Commingled Material,Commission on Sustainable Development / CSD,Common Agricultural Policy / CAP,Community Impact Investing,Comoros Accelerated Growth and Sustainable Development Strategy 2015-2019 (2015),Compost / Composting,Comprehensive Environmental Response, Compensation, and Liability Act / CERCLA,Conflict Minerals,Congo Decree No. 2015-260 on Implementing the Process of Reducing Greenhouse Gas Emissions in the Forestry Sector (2015),Conscious Capitalism,Continuous Emissions Monitoring System / CEMS,Convention on Biological Diversity,Convention on International Trade in Endangered Species of Wild Fauna and Flora / CITES,Cook Islands Joint National Action Plan for Disaster Risk Management Climate Change Adaptation (2016-2020),Cook Islands National Sustainable Development Plan (2016-2020),Coral Bleaching,Corporate Engagement,Corporate Governance,Corporate Social Responsibility / CSR,Corporate Sustainability Index / ISE,Corruption Perceptions Index / CPI,Costa Rica 7th National Energy Plan 2015-2030,Costa Rica Executive Decree No. 40615 Creating the Scientific Council on Climate Change (2017),Costa Rica Law No. 9518 on Incentives and Promotion of Electric Transportation,Costa Rica Ministerial Decree No. 40616 Creating the Citizen Advisory Council on Climate Change (2017),Costa Rica National Policy of Sustainable Production and Consumption 2018-2030,Costa Rica National REDD+ Strategy,Côte d’Ivoire Guidance on Sustainable Development 2014-390 (2014),Côte d’Ivoire Law No. 2015-537 on Agricultural Guidance (2015),Cradle to Cradle,Cradle to Grave,Critical Habitat,Critical Incident Risk Management,Croatia Law on Renewable Energy Sources and Highly Effective Cogeneration (2015),Croatia Law on the Establishment of Infrastructure for Alternative Fuels (2016),Crop Yield,CSR,CSRHub,Cuba Decree Law No. 337 on the Terrestrial Waters (Embracing Climate Change Adaptation as a Core Goal) (2017),Customer Privacy,Customer Welfare,Czech Republic Adaptation Strategy to Climate Change (2015),Czech Republic Climate Protection Policy, Government Resolution No. 207 (2017),Daly Rules Approach,Dashboard of Sustainability,Data Security,DAXglobal Alternative Energy Index,Debt for Nature Swap,Decarbonize / Decarbonization,Decarbonized Economy,Deforestation,Delivered Energy,Dematerialization,Denmark Climate Change Act (2014),Desalination,Desertification,Design for Assembly and Disassembly / DFA,Design for Environment / DFE,Design for Manufacturing / DFM,Design for Sustainability / DFS,Deutschland Ethik 30 Aktienindex,Developing Countries,Development Finance Institution / DFI,dfX,Direct CO2 Emissions,Direct Energy,Distributed Water System,Divest / Divestment,Djibouti Law No. 90-AN-15-7th L Establishing the Legislative Framework Relating to Energy Efficiency (2015),Dominica Geothermal Resources Development Act of 2016,Dominican Republic National Policy for Climate Change (Decree 269-15) (2016),Dow Jones Sustainability Index / DJSI,Downcycling,Downstream,Drawdown,EC Directive 1999/94/EC on the Availability of Consumer Information on Fuel Economy and CO2 Emissions for New Passenger Cars,EC Directive 2003/96/EC on Energy Taxation,EC Directive 2012/27 on Energy Efficiency,EC Directive 2014/95/EU on Non-Financial Reporting,EC Directive 2009/31/EC on the Geological Storage of Carbon Dioxide,EC Regulation No. 106/2008 on a Community Energy Efficiency Labelling Program for Office Equipment,Eco-Efficiency,Ecolabel,Ecological Footprint,Ecological Impact,Ecological Risk,Ecological Sustainability,Ecologically Sustainable Development,Ecoregion,Ecosystem Boundary,Ecosystem Services,EcoVadis SP Solution,EcoValuScreen,Ecuador National Plan for Energy Efficiency 2016-2035 (2017),Ecuador Organic Code on the Environment (2017),Ecuador Organic Law on the Public Service of Electricity (2015),E-cycling,Effluent,Effluent Guidelines,Effort Sharing Regulation,Egypt Law No. 87 on Electricity (2015),Egypt Presidential Decree No. 17/2015 Amending Investment Law No. 8/1997 (2015),EIRIS,El Niño,Electric Vehicle / EV,Electrify Africa Act,Electrolyte,Embodied Energy,Emergy,Emission Factor,Emission Intensity,Emission Reduction Target,Emission Standard,Emissions,Emissions Trading,Employee Engagement, Diversity, and Inclusion,Employee Health and Safety,End-of-Life Product Disposal,Endangered Species,Endangered Species Act / ESA,Energy Act 2016,Energy and Fleet Fuel Management,Energy Audit,Energy Efficiency,Energy Footprint,Energy Independence and Security Act of 2007 / EISA,Energy Intensity,Energy Management System / EMS,Energy Performance of Buildings Directive (EU) 2018/844,Energy Policy Act of 2005,Energy Recovery,Energy Savings Opportunity Scheme / ESOS,Energy Service Company / ESCO,Energy Star,Energy Storage,Enhanced Greenhouse Effect,Enriched Uranium,Entity-Level Reporting,Environment, Health, and Safety / EHS,Environmental and Social Management System / ESMS,Environmental Factor,Environmental Impact,Environmental Impact Statement / EIS,Environmental Indicator,Environmental Management Accounting,Environmental Management System / EMS,Environmental Performance Index / EPI,Environmental Protection Agency / EPA,Environmental, Social, and Governance / ESG,Environmental Sustainability Index / ESI,Equator Principles,Equatorial Guinea National Action Program to Combat Deforestation and Land Degradation (2015),Erosion,ESG,ESG Analysis,ESG Integration,ESG Investing,ESG Research Provider,Estonia Climate Change Adaptation Plan (2017),Estuary,Ethical Consumerism,Ethical Investing,Ethical Investment Research Services / EIRIS,Ethiopia Growth and Transformation Plan II (2016),EU 2020 Climate and Energy Package,EU 2030 Climate and Energy Framework,EU Directive 2009/29/EC on the Emissions Trading System,EU Directive 2009/72/EC on Electricity,EU Directive 2009/125/EC on Eco-Design,EU Directive 2010/30/EU on Energy Labeling,EU Directive 2012/27/EU on Energy Efficiency,EU Directive 2014/95/EU on Non-Financial Reporting,EU Emission Performance Standards for New Light Commercial Vehicles,EU Emissions Trading System / EU ETS,EU Directive 2003/51/EC on Modernization,EU Regulation No. 517/2014 on Fluorinated GHGs,EU Regulation No. 1222/2009 on Labeling Tires With Respect to Fuel Efficiency,EU Regulation No. 1293/2013 on Establishing a Program for the Environment and Climate Action / LIFE Program,EU Regulation No. 2018/842 on Binding Annual GHG Emission Reductions by Member States,EU Third Energy Package,Euronext Vigeo Eiris Indices,European Commission’s Guidelines on state aid for Environmental Protection and energy 2014-2020,European Energy Security Strategy,European Environment Agency / EEA,European Green Deal,Eutrophication,EV,Exclusionary Screening,Extended Producer Responsibility / EPR,External Assurance,Externality,Extinction Event,Facility-Level Reporting,Fair Labor Practices,Fair Labor Standards Act,Fair Trade,Fatality Rate,Federal Land Policy and Management Act of 1976,Feedback Loop,Fiduciary Duty,Finland Act 478-2017 on the Distribution of Alternative Fuels for Transport,Finland Climate Change Act (609/2015),Finland National Climate Change Adaptation Plan,Finland National Energy and Climate Strategy for 2030,Finvex Sustainable Efficient Europe 30,Flowback,Food and Agriculture Organization of the United Nations / FAO,Food Chain,Food, Conservation, and Energy Act of 2008,Food Desert,Food Miles,Food Safety and Health Concerns,Food Security,Forest Risk Commodity / FRC,Forest Stewardship Council / FSC,Fossil Fuel,Fracking,France Energy Renovation in Buildings Plan 2018,France Finance Law 2018 on Carbon Taxation,France Hydrogen Deployment Plan for the Energy Transition 2018,France Law No. 2015-992 on Energy Transition for Green Growth (2015),France Law No. 2017-1839 on the End of Exploration and Exploitation of Hydrocarbons (2017),French Grenelle II 2010,FTSE ESG Index Series,FTSE4Good Index Series,Fugitive Emissions,Gate to Gate,Gambia National Climate Change Policy,General Reporting Protocol,Generally Accepted Accounting Principles / GAAP,Genetic Diversity,Genome,Genuine Progress Index / GPI,Geoengineering,Georgia Strategy for Agricultural Development 2015-2020,Geosphere,Geothermal Energy,German Council for Sustainable Development,Germany Action Program on Climate Protection 2020 (2014),Germany Climate Action Plan 2050 (2016),Germany Law for the Conservation, Modernization, and Expansion of Cogeneration (2016),GHG,Global Challenges Index,Global Change Research Act of 1990,Global Climate 100 Index,Global Compact 100 Index,Global Dimming,Global Ecosystem,Global Food Safety Initiative / GFSI,Global Footprint Network,Global Reporting Initiative / GRI,Global Sustainable Investment Alliance / GSIA,Global Warming,Global Warming Potential / GWP,Global Water Disclosure Project,Governance,Governance Factor,Great Green Wall,Greece Aid Scheme for Power Plants Using RES and Cogeneration of Electricity and High Efficiency Heat (2016),Greece National Strategy for Adaptation to Climate Change (2016),Green Architecture,Green Bond,Green Bond Framework,Green Bond Principles / GBP,Green Building,Green Chemistry,Green Climate Fund,Green Labeling,Green Power,Green Waste,Greenhouse Effect,Greenhouse Gas / GHG,Greenhouse Gas Inventory,Greenhouse Gas Protocol,Greenwashing,Greywater,GRI,GRI Sustainability Reporting Standards,Group of Eight / G8,Guatemala National Action Plan for Climate Change (2016),Guinea Ordinary Law L/2017/060/AN (Forest Code) (2017),Guyana Framework of the Guyana Green State Development Strategy and Financing Mechanisms 2017,Habitat,Handprint,Happy Planet Index,Hazard Potential Classification,Hazardous Materials Transportation Act / HMTA,Hazardous Substance,HEV,Honduras Law on Climate Change Decree No. 297-2013 (2014),Human Capital,Human Development Index / HDI,Human Equivalent,Human Rights and Community Relations,Hybrid Electric Vehicle / HEV,Hydrofluorocarbon (HFC),Hydropower,Hydrocarbon,Hydrogen Fuel Cell,Hydrolysis,Hydrosphere,IASB,IFC,IFRS,Impact Investing,Impact Reporting,India Companies Act (2013),India Responsible Business Index,Indicator Species,Indirect CO2 Emissions,Indirect Energy,Indonesia National Medium-Term Development Plan 2015-2019 (2015),Indonesia Regulations 12 and 50 on the Utilization of Renewable Energy for the Provision of Power (2017),Industrial Agriculture,Industrial Ecology,Integrated Reporting / IR,Intergovernmental Panel on Climate Change / IPCC,Intermittent Power,International Accounting Standards Board / IASB,International Finance Corporation / IFC,International Financial Reporting Standards / IFRS,International Institute for Sustainable Development / IISD,International Integrated Reporting Council / IIRC,International Organization for Standardization / ISO,International System of Units / SI,International Union for Conservation of Nature / IUCN,Ionization Radiation Potential,IPCC,Iraq Act for the Protection and Improvement of the Environment, No. 27 of 2009,Ireland Climate Action and Low Carbon Development Act (2015),Ireland Fossil Fuel Divestment Act of 2016,Ireland National Adaptation Framework (2018),Ireland National Development Plan 2018-2027,Ireland National Mitigation Plan (2017),Ireland Transition to a Low Carbon Energy Future 2015-2030 (2015),ISEAL Alliance,ISO,ISO 14001,ISO 14064-1: 2018,ISO 26000,Israel Government Decision No. 1403: National Plan for Implementation of the Greenhouse Gas Emission Reduction Targets and for Energy Efficiency,Italy Climate Adaptation Strategy (2015),Italy Ministerial Decree of March 2, 2018 Promoting the Use of Biomethane in the Transport Sector,Italy Renewable Energy Sources Decree 2016,IUCN,IW Financial Sustainability Reports,Jamaica Climate Change Policy Framework (2015),Jantzi Social Index / JSI,Japan Act on Improvement of Energy Consumption Performance of Buildings (2015),Japan Act on Promoting Generation of Electricity From Renewable Energy Sources Harmonized With Sound Development of Agriculture, Forestry and Fisheries (2015),Japan Act on Rational Use and Proper Management of Fluorocarbons (2015),Japan Climate Change Adaptation Act,Japan National Plan for Adaptation to the Impacts of Climate Change,Japan Plan for Global Warming Countermeasures,JSE Socially Responsible Investment Index,Joule,Just in Time (Inventory System),Kazakhstan Law on the Transition to a Green Economy (2016),Kenya Climate Change Act 2016,Kenya National Adaptation Plan 2015-2030,Kenya National Climate Change Action Plan 2018-2022,Kinetic Energy,KLD 400 Social Index,Kyoto Protocol,Kyrgyzstan Climate Change Adaptation Program and Action Plan for 2015-2017 for the Forest and Biodiversity Sector (2015),Land Use and Ecological Impacts,Land Use, Land-Use Change, and Forestry / LULUCF,Land Use Planning,Landfill,Leachate,Leaching,Leadership and Governance,Leadership in Energy and Environmental Design / LEED,Lebanon National Energy Efficiency Action Plan (2016-2020),Lebanon National Forest Program 2015-2025 (2015),Lebanon National Renewable Energy Action Plan 2016-2020,LEED,Lesotho Energy Policy 2015-2025 (2005),Liberia National Policy and Response Strategy on Climate Change (2018),Life Cycle,Life Cycle Assessment,Linear Metabolism,List of World Heritage in Danger,Low-Carbon Economy,Low-Carbon Transition,Luxembourg Agenda 2030 National Report on Sustainable Development (2017),Luxembourg Budget Law — Climate Tax on Liquid Fuels and Tax Rebate on Low-Carbon Cars (2017),Luxembourg Law of 17 April 2018 on Territory Planning and Sustainable Development,Luxembourg Law on the Electricity Market (2015),Luxembourg Law on the Natural Gas Market (2015),Luxembourg Law Supporting Sustainable Development in Rural Areas (2016),Luxembourg Package on Climate Bank and Sustainable Housing (2016),Maala CSR Index,Malawi National Climate Change Management Policy (2016),Malaysia 11th Malaysia Plan 2016-2020,Maldives Climate Change Policy Framework (2015),Mali Decree Suspending the Collection of Value Added Tax, Duties and Taxes on Renewable Energy Equipment on Importation (2014),Malta Climate Action Act (2015),Management of the Legal and Regulatory Environment,Mandatory Gender Pay Gap Reporting,Marine Protection, Research, and Sanctuaries Act / MPRSA,Marine Stewardship Council / MSC,Marshall Islands 2050 Climate Strategy,Marshall Islands National Energy Policy and Energy Action Plan (2016),Material Flow,Materiality Assessment,Materiality Map,Materiality Matrix,Materials Recovery Facility / MRF,Materials Sourcing and Efficiency,Mauna Loa Record,Mauritius Renewable Energy Agency Act (2015),Maximum Soil Water Deficit,Methane,Methanogenesis,Metrics and Targets,Mexico Decree Approving the Special Climate Change Program 2014-2018 (2014),Mexico Decree Issuing the Electricity Industry Law, the Geothermal Energy Law, and Amending the Law on National Waters (2014),Mexico Energy Transition Law (2015),Mexico General Law for Sustainable Forest Development,Mexico Transition Strategy to Promote the Use of Cleaner Technologies and Fuels (2016),Micronesia Environmental Protection Act (2015),Microorganism,Midstream,Military Operational Energy,Inclusive Business,Lempert-Nguyen Indicator,Mineral Leasing Act of 1920 30,Mission-Based Investing,Modern Slavery Act,Moldova Strategy on Biological Diversity of the Republic of Moldova for 2015-2020 (2015),Monaco Law No 1.456 (Environmental Code) (2017),Mongolia Action Program for the Government of Mongolia 2016-2020,Mongolia Sustainable Development Vision 2030,Montenegro National Strategy in the Field of Climate Change by 2030 (2015),Montenegro National Strategy With Action Plan for Transposition, Implementation, and Enforcement of the EU Directive on Environment and Climate Change 2016-2020,Montreal Protocol,Morocco Decree No. 2.17.655 Creating the Strategic Committee for Sustainable Development,MSCI ESG Fund Ratings,MSCI KLD 400 Social Index,MSCI World Leaders ESG Index,Multi-Stakeholder Initiative / MSI,Musketeer Clause,Myanmar Climate Smart Agriculture Strategy (2015),Namibia National Renewable Energy Policy (2017),Nasdaq OMX Clean Edge Global Wind Energy Index,National Environmental Policy Act / NEPA,National Pollutant Discharge Elimination System / NPDES,Natural Capital,Natural Capital Accounting,Natural Capital Declaration / NCD,Natural Capital Dependence,Natural Capital Protocol,Natural Gas Liquefaction,Natural Resources,Nauru Framework for Climate Change Adaptation and Disaster Risk Reduction (2015),Near Miss Frequency Rate / NMFR,Negative Screening,Net Primary Production / NPP,Netherlands Energy Agenda Toward a Low-Carbon Energy Supply (2017),Netherlands National Climate Adaptation Strategy (2016),Netherlands National Energy Efficiency Action Plan (2017),Netherlands Offshore Wind Energy Roadmap 2030 (2018),Newsweek Green Ranking,NGO,Nicaragua Decree No. 38/14 Sustainable Rural Tourism Act (2014),Nigeria Regulations on Feed-in Tariff for Renewable Energy Sourced Electricity in Nigeria (2015),Niue Agriculture Sector Plan 2015-2019,Niue National Biodiversity Strategy and Action Plan (2015),Niue Strategic Energy Roadmap 2015-2025 (2015),Non-Financial Factor,Non-Financial Performance,Non-Governmental Organization / NGO,Non-Methane Volatile Organic Compound / NMVOC,Nonpoint Source Pollution / NPS,Norms-Based Screening,North Macedonia Action Plan on Renewable Energy Sources (2015),North Macedonia Energy Law 2018,Norway Better Growth, Lower Emissions Strategy (2017),Norway Climate Change Act (2017),Norway National Transport Plan 2018-2029 (2017),Norway White Paper on the 2030 Climate Strategy (2016),Nuclear Energy,Nuclear Fission,Nuclear Fusion,Occupational Safety and Health Act,Ocean Acidification,OECD,OECD Guidelines for Multinational Enterprises,Old-Growth Forest,Operational Boundary,Organic Agriculture,Organization for Economic Co-operation and Development / OECD,Organization of the Petroleum Exporting Countries / OPEC,Overshoot,Ozone,Ozone Depletion Potential,Pakistan Climate Change Act (2017),Pakistan National Energy Efficiency and Conservation Act (2016),Palau Climate Change Policy (2015),Palau Energy Act (2016),Palestine Legislative Decree No. 14/2015 on Renewable Energy and Energy Efficiency (2015),Panama Law 69/2017 Creating an Incentive Program for Forest Cover and the Conservation of Natural Forests,Panama Law No. 8 Creating the Ministry for the Environment (2015),Pan-Canadian Framework on Clean Growth and Climate Change,Papua New Guinea Climate Change (Management) Act (2015),Papua New Guinea National REDD+ Strategy 2017-2027,Papua New Guinea United Nations Paris Agreement Implementation Act of 2016,Paraguay Decree 4056 to Establish Regimes for Sustainable Use of Bioenergy Resources (2015),Paraguay Decree 6092/2016: Energy Policy of the Republic of Paraguay,Paraguay National Development Plan 2030 (2014),Paraguay National Law on Climate Change (2017),Paris Agreement,Particulate Matter / PM,Pay by Weight,Performance Standards on Environmental and Social Sustainability,Peru 2017-2021 Multi-Year Sectoral Strategic Plan of the Environment Sector,Peru Action Plan on Gender and Climate Change (2016),Peru Framework Law No. 30754 on Climate Change,Peru National Forestry and Climate Change Strategy (2016),Peru National Strategy on Climate Change (Decree No. 011-2015-MINAM) (2015),Petroleum Industry Guidelines for Reporting Greenhouse Gas Emissions,PHEV,Photochemical Ozone Creation Potential (POCP) Scale,Photovoltaics,Physical Impacts of Climate Change,Planetary Boundaries,Plug-In Hybrid Electric Vehicle / PHEV,Point of Use Storage / POUS,Poland Act on Investments in the Field of Wind Power (2016),Poland Act on Renewable Energy Sources (RES Act, Dz.U. 2015 poz. 428),Polluter Pays Principle,Pollution Prevention Act of 1990,Portugal Decree-Law No. 64/2017 on Biomass Plants (2017),Portugal Decree-Law No. 4/2018 on Incentives to Electric Mobility,Portugal Resolution of the Council of Ministers No. 56/2015 (2015),Positive Impact Principles,Positive Screening,Post-Consumer,Post-Consumer Waste,Potential Energy,Precautionary Principle,Pre-Consumer Waste,Prescribed Industrial Waste / PIW,Principles for Responsible Banking / PRB,Principles for Responsible Investment / PRI,Process Safety Event,Product Lifecycle Management / PLM,Product Stewardship,Program for the Endorsement of Forest Certification / PEFC,Protected Area,Proved Reserves,Provisioning Services,Proxy Voting Guidelines,Pure Play,Radiative Forcing,Rainwater Harvesting,Rare Earth Mineral,Raw Material,Recommendations of the Taskforce on Climate-Related Financial Disclosures,Recovered Material,Recovery Rate,Recyclable,Recycled Content,Recycled Water,Redefining Value,Reduce, Reuse, Recycle,Reforestation,Registration, Evaluation, Authorization, and Restriction of Chemicals Directive / REACH Directive,Remanufacture / Remanufacturing,Rematerialization,Renewable Electricity Production Tax Credit / PTC,Renewable Energy,Renewable Energy Certificate / REC,Renewable Material,Renewables,Reporting Boundary,Residual Waste,Resource Conservation and Recovery Act / RCRA,Resource Efficiency,Resource Flow,Resource Intensity,Resource Productivity,Resource Recovery,Resource Security,Respiration,Responsible Supply Chain,Retrofit,Reuse,Revenue Neutral Carbon Tax,Revenue Neutral Tax,Rio Declaration,Romania Government Decision No. 739/2016 Approving the National Climate Change and Low Carbon Green Growth Strategy 2016-2020,Russia Energy Strategy up to 2035,Russia Federal Law No. 7-FZ on Environmental Protection,Russia Federal Law No. 416-FZ on Water Supply and Discharge,Russia Governor’s Decree No. 223 Validating the Regulation on Regional Forest and Fire Safety Ministry (Amur Region),Russia Greenhouse Gas Emission Reduction (Presidential Decree 752),Russia Ministry of Natural Resources and Environment,Russia Regional Law No. 368 on Energy Saving and Improvement of Energy Efficiency (Kaliningrad Region),Russia Regional Law No. 477 on Industrial and Consumer Waste (Kaliningrad region),S&P/TSX Renewable Energy and Clean Technology Index,Safe Drinking Water Act / SDWA,Saint Lucia National Energy Transition Strategy,Saint Vincent and the Grenadines Geothermal Resources Development Act (2015),Salinity,Salinization,Samoa Strategy for the Development of Samoa 2016/17-2019/20,Scenario Analysis,Science Based Targets,Scope 1 GHG Emissions,Scope 2 GHG Emissions,Scope 3 GHG Emissions,SDG Indicators,Sea Level,Second Party Opinion,Security, Human Rights, and the Rights of Indigenous Peoples,Selling Practices and Product Labeling,Sewage,Sewer Mining,Seychelles Conservation and Climate Adaptation Trust of Seychelles Act (2015),Shared Value,Shareholder Advocacy,Shareholder Proposal,Shareholder Resolution,Sharing Economy,Shoreline Erosion Control Demonstration Act,Sierra Leone Climate Change Strategy and Action Plan (2015),Singapore Budget 2018 (Carbon Tax),Singapore Climate Action Plan (2016),Six Sigma,Slovenia Strategic Framework for Climate Change Adaptation,Slow Food,Smart Metering,Social Bond,Social Capital,Social Investment Fund,Social License (to Operate) / SLO,Social Return on Investment / SROI,Socially Responsible Investing / SRI,Soil Acidification,Soil Moisture Deficit,Soil Organic Carbon,Soil Water Storage (SWS) Capacity,Solar Energy,Solar Investment Tax Credit / ITC,Solid Industrial Waste,Solid Waste,South Africa King Code IV,South Africa National Greenhouse Gas Emissions Reporting Regulations (2017),South Korea Eighth Long-Term Plan for Electricity Supply and Demand and Implementation Plan for Renewable 20% by 2030 (2017),South Korea National Roadmap for Greenhouse Gas Reductions by 2030 (2016),South Sudan National Environmental Policy 2015-2025 (2015),Spain Royal Decree 389/2016 Approving the Master Plan for the Network of Natural Reserves,Spain Royal Decree 564/2017 on the Certification of Energy Efficiency in Buildings (2017),Spain Royal Decree 617/2017 Regarding Alternative Energy Vehicles (2017),Spain Royal Decree-Law 15/2018 on Urgent Measures for Energy Transition and Consumer Protection,Spatial Data Infrastructure,Sri Lanka Energy Sector Development Plan for a Knowledge-Based Economy (2015),Standard for Sustainable and Resilient Infrastructure / SuRe Standard,Steady State Economy,Stockholm Sustainable Finance Centre,Stormwater,STOXX Global ESG Leaders Index,Stranded Asset,Strategic Environmental Assessment / SEA,Stewardship,Superfund,Supply Chain Management,Suriname National Climate Change Policy, Strategy, and Action Plan (2015),Sustainability Accounting Standards Board / SASB,Sustainability Bond,Sustainability Covenant,Sustainability Linked Bonds,Sustainable Consumption,Sustainable Design,Sustainable Development,Sustainable Development Goals / SDGs,Sustainable Development Goals Index and Dashboards,Sustainable Development Indicators / SDIs,Sustainable Finance,Sustainable Forestry Initiative / SFI,Sustainable Industry Classification System / SICS,Sustainalytics,Sustainalytics Company ESG Reports,Swaziland National Climate Change Policy (2015),Sweden Climate Act (2017),SXI Switzerland Sustainability 25 Index,Systemic Risk Management,Systems Ecology,Systems Theory,Systems Thinking,Taiwan Electricity Act (2017),Taiwan Greenhouse Gas Reduction and Management Act (2015),Tanzania Health National Adaptation Plan 2018-2023,Tanzania National Energy Policy (2015),Task Force on Climate-Related Financial Disclosures / TCFD,Thailand Alternative Energy Development Plan 2015-2036,Thailand Climate Change Master Plan 2015-2050,Thailand Energy Efficiency Development Plan 2015-2036 (2015),Thailand Oil Plan 2015-2036 (2015),Thailand Power Development Plan 2015-2036 (2015),The Climate Registry / TCR,The Climate Registry Information System / CRIS,The Natural Step / TNS,Thematic Investment,Thermal Mass,Third Party Verification / TPV,Thomson Reuters ESG Scores,Threshold,Tidal Energy,Timor-Leste Program of the Fifth Constitutional Government (2015),Togo Law on the Promotion of Electricity Generation From Renewable Sources (2018),Togo National Program for Reducing Greenhouse Gas Emissions From Deforestation and Forest Degradation 2010-2050 (2015),Togo Strategic Investment Framework for Environment and Natural Resources Management (2018),Tonga Climate Change Policy (2016),Total Energy Use,Toxic Release Inventory / TRI,Tragedy of the Commons,Transgenic Plant,Transition Bond,Transition Risk,Transmission Loss,Triple Bottom Line / TBL,Trucost,Tunisia Constitution of the Republic of Tunisia (2014),Tunisia Law Relating to the Generation of Renewable Energy (2015),Turkey National Energy Efficiency Action Plan 2017-2023,UAE Energy Strategy for 2050,UAE Green Agenda 2015-2030 (2015),UAE Green Growth Strategy (2015),UAE National Climate Change Plan 2050 (2017),Uganda National Climate Change Policy (2015),UK Sustainable Investment and Finance Association / UKSIF,Ukraine Law on Energy Efficiency Fund (No. 5598) (2017),UN Declaration on the Rights of Indigenous Peoples / UNDRIP,UN Development Programme / UNDP,UN Division for Sustainable Development Goals / DSDG,UN Environment Programme / UNEP,UN Framework Convention on Climate Change / UNFCCC,UN Global Compact,UN Guiding Principles on Business and Human Rights / UNGP,Uncertainty,UNFCCC Conference of the Parties / COP,Upstream,Uranium,Urban Heat Island,Urban Metabolism,Uruguay Decree No. 172/016 Creating the National Environmental System,Uruguay National Policy for Climate Change (2017),EPA,US Executive Order 13423 Strengthening Federal Environmental, Energy, and Transportation Management,US Executive Order 13677 on Climate-Resilient International Development,US Green Building Council / USGBC,UTZ Certified,Uzbekistan Decree No. DP-2343 on the Program of Measures to Reduce Energy Consumption, Implement Energy Savings Technologies in the Fields of Economy and Social Sphere for 2015-2019,Value Stream Mapping,Values-First Investing,Vanuatu Climate Change and Disaster Risk Reduction Policy 2016-2030 (2015),Vanuatu Framework for Climate Services,Vanuatu National Policy on Climate Change and Disaster-Induced Displacement (2018),Venezuela Law of Socio-Natural and Technological Risks,Venezuela Law on Rational and Efficient Electric Energy Use,Venezuela Organic Law of Environment No. 5833,Venezuelan Academy of Agricultural Sciences / ACAV,Vietnam Decision No. 11/2017/QD-TTg on the Mechanism for Encouragement of the Development of Solar Power Projects in Vietnam (2017),Vietnam Law on Environmental Protection No. 55/2014/QH13,Vigeo EIRIS,Volatile Organic Compound / VOC,Waste Analysis,Waste Assessment,Waste Diversion Rate,Waste Hierarchy,Waste Stream,Waste Treatment,Waste-to-Energy,Wastewater,Water Cycle,Water Footprint,Water Information Request,Water Intensity,Water Management,Water Productivity,Water Quality,Water Quality Association / WQA,Water Restriction,Water Table,Water Trading,Water Withdrawal,Watershed,Watt-Hour,WBCSD,WELL Building Standard,Western Climate Initiative,Wind Energy,Workforce Health & Safety,World Bank Group Environmental, Health, and Safety General Guidelines,World Business Council for Sustainable Development / WBCSD,World Energy Outlook / WEO,World Intellectual Capital Initiative / WICI,World Resources Institute / WRI,World Summit on Sustainable Development,World Water Index / WOWAX,World Wildlife Fund / WWF,Zambia Constitutional Amendment Act No. 2 of 2016 (Requiring the State to Establish and Implement Mechanisms to Address Climate Change),Zambia Forests Act (2015),Zambia National Policy on Climate Change (2016),Zambia National Strategy for Reducing Emissions From Deforestation and Forest Degradation (2015),Zambia Second National Biodiversity Strategy and Action Plan 2015-2025 (2015),Zambia Seventh Development Plan 2017-2021,Zero Waste,Zimbabwe Climate Smart Agriculture Policy,Zimbabwe National Climate Change Response Strategy (2015),Zimbabwe National Climate Policy (2018),Dow Jones World Sustainability Index,EC Guidelines on State Aid for Environmental Protection and Energy 2014-2020,Asymptomatic,Community Spread,Contact Tracing,Coronavirus,Coronavirus Disease 2019 / COVID-19,Epidemic,Flattening the Curve,Flu,Middle East Respiratory Syndrome / MERS / MERS-COV,N95 Respirator,Outbreak,Pandemic,Personal Protective Equipment / PPE,Quarantine,Second Wave,Self-Isolation,Severe Acute Respiratory Syndrome / SARS / SARS-CoV,Severe Acute Respiratory Syndrome Coronavirus 2 / SARS-CoV-2,Shelter in Place,Social Distancing,Spanish Flu of 1918 / Spanish Flu,Symptomatic,Testing,Vaccine,Ventilator,Viral Shedding,World Health Organization / WHO,1.5°,B Corporation,Bioeconomy,Business for Nature,Circular Inflow,Circular Outflow,Combined Report,Context-Based Sustainability,Core Indicators for the Sustainable Development Goals,Corporate Reporting Dialogue / CRD,COSO-WBCSD Applying Enterprise Risk Management to Environmental, Social, and Governance-related Risks,Cradle-to-Gate Inventory,Enterprise Risk Management / ERM,Good Life Goals,Good Life Goals Business Guide,Inflow,Intangibles,Internal Audit,Key Performance Indicators / KPIs,Limited Assurance,Linear Inflow,Linear Outflow,Multicapitalism,Natural Climate Solutions,Nature-Based Solutions,Non-Virgin Inflow,Planetary Boundaries,Reasonable Assurance,Renewable Inflow,Six Capitals,Sustainable Stock Exchange Initiative / SSEI,Tangibles,Value Chain,Virgin Inflow,Vision 2050