- Corporate Social Responsibility (CSR)
- A business framework in which a company integrates social, environmental, and ethical considerations into its operations and stakeholder relationships.
- ESG (Environmental, Social, Governance)
- Three categories of non-financial performance criteria used by investors and analysts to evaluate a company's long-term sustainability and risk profile.
- Stakeholder
- Any individual or group that is affected by or has an interest in a company's activities β including employees, customers, suppliers, investors, and the broader community.
- Ethical Sourcing
- Procurement practices that verify suppliers meet defined standards for labour rights, environmental performance, and business ethics throughout the supply chain.
- Materiality Assessment
- A process for identifying which social and environmental issues are significant enough to the business and its stakeholders to warrant inclusion in a CSR policy or ESG report.
- Triple Bottom Line
- A reporting framework that measures business performance across three dimensions β profit, people, and planet β rather than financial results alone.
- Carbon Footprint
- The total volume of greenhouse gases produced directly and indirectly by a company's operations, expressed in tonnes of CO2 equivalent.
- Living Wage
- A compensation level based on the actual cost of living in a given location, as distinct from the statutory minimum wage set by government.
- Scope 1, 2, and 3 Emissions
- A classification of greenhouse gas emissions: Scope 1 is direct emissions from owned sources, Scope 2 is indirect emissions from purchased energy, and Scope 3 covers all other indirect emissions across the value chain.
- Greenwashing
- The practice of making misleading or unsubstantiated claims about a company's environmental or social commitments, which can expose the business to reputational and regulatory risk.