Notre Dictionnaire ESG
Act Now: ActNow is the United Nations campaign for individual action on climate change and sustainability whose decade of action has been launched in 2015.
Objectives: reduce by half greenhouse-gas emissions by 2030 and reach net zero by 2050.
COP: Conference Of the Parties, is the decision-making body bringing together the 197 nations and territories – called Parties –responsible for monitoring and reviewing the implementation of the United Nations Framework Convention on Climate Change.
CSR: Corporate Social Responsibility - CSR commitments served as keystones for corporate culture (will, value and spirit). Give employees, investors, and consumers insight into company values. It helps a company be socially accountable to itself, its stakeholders, and the public and to spread awareness and communicate in this regards.
EPR: Extented Producer Responsability- "polluter-pay" principle
ESG: ESG (reporting): stands for Environmental Social and Governance; metric, specific set of criteria designed to evaluate /measure a company’s sustainability and ethical impact using a reporting program to ascertain thoughtful, forward-looking policies and programs related to those three non-financial pillars from a business perspective.
GHG Protocol: Greenhouse Gas Protocol- methodology to measure and assess carbon emission origin and impact.
GRI: Global Reporting Initiative- established in 1997 to support UN action plan- providing a set of corporate standards reporting on responsible environmental, social, economic and governance conduct over a wide range of topics while asserting their impacts on business.
INDG: Intended Nationally Determined Contribution, a commitment from countries during COP event to meet targets.
IPCC: Intergovernmental Panel on Climate Change (in French “GIEC” Groupe d’experts intergouvernemental sur l’évolution du climat) established in 1988 with 195 members representing almost all the countries of the world, whose goal is to assess the scientific, technical and socio-economic information available on the issue of climate change.
SBTI: Science Based Targets initiative: framework to conduct ESG assessment.
SDGs: UN Sustainable Development Goals (17)- (also called “Global Goals”) adopted by United Nation Member States in 2015, are universal call to action to end poverty, protect the planet and improve lives and prospect of everyone, everywhere. They offer a blueprint for tackling the defining issues of our time, such as climate change, which requires urgent and transformative action that leaves no one behind.
TCFD: Task Force for Climate related Financial Disclosures- framework to disclose climate related risks and opportunities.
UNGC: Also called UN Global Compact. United Nations Global Compact: platform for the development, disclosure and implementation of responsible corporate actions (created in 2000). It networks with companies calling them, everywhere, to align their operations and strategies with the UN Global Compact 10 Principles, partner with the UN and accomplish the UN Sustainable Development Goals.
