Adaptation of physical environments for people with disabilities.
Emissions and discharges affecting environmental quality.
Indirect reductions generated through the use of a product/service.
French proprietary GHG accounting method (distinct from the GHG Protocol).
Diversity and health of species, habitats and ecosystems.
Measure of activity impacts on ecosystems (dedicated indicators).
Regression of species, habitats or ecological functions.
Emissions originating from biomass (distinct from fossil).
Sustainable use of marine and coastal resources.
Guidelines on gifts, lobbying, fair competition.
Contractual/economic links with partners and subcontractors.
Certificate for one verified tonne of CO₂e reduced/removed.
Common unit expressing various GHGs as CO₂ equivalents.
Total GHGs emitted by an organization, product or activity.
Financing/performing reductions or removals outside one’s own boundary.
EU Carbon Border Adjustment Mechanism.
Forms of employment prohibited by international standards.
Reduce, reuse, repair and recycle to limit waste and virgin resources.
Share of secondary resources reinjected into production.
Adjustments of systems to limit damages and seize opportunities from climate impacts.
Actions that reduce GHG emissions and strengthen carbon sinks.
Potential losses from extreme events or chronic trends.
Ability to anticipate, absorb and adapt to climate effects.
Assessment of resilience under different scenarios (1.5°C/2°C, etc.).
Quantified roadmap (targets, capex/opex, governance) toward 1.5°C.
Exposure to regulatory, market, technology and reputational shifts.
Potential benefits (new markets, efficiency, innovation).
Ethical rules governing expected behaviours (gifts, conflicts of interest).
Employee time/skills dedicated to public‑interest causes.
Adherence to laws, standards, policies and contractual requirements.
Established act of corruption (bribery, embezzlement, facilitation payments).
Verified human rights violation involving coercion/exploitation.
A private interest compromises objectivity or the organization’s interest.
Organization’s fundamental reason for being beyond profit.
Voluntary integration of social and environmental concerns into strategy and operations.
EU Corporate Sustainability Reporting Directive (includes double materiality).
Respect of rights and security of personal data.
Pay covering essential needs in a given context.
Conversion/degradation of forest areas due to human activities.
Compliance of digital services (websites, apps, PDFs) with WCAG/RGAA standards.
Numerical objectives for representation of under‑represented groups.
Policies and practices that foster representation, equity and an inclusive culture.
Company impacts on the world and the world’s impacts on the company.
Former French non‑financial statement (superseded by CSRD).
Identification, prevention and remediation of social/environmental risks.
Integration of environmental criteria from the design phase of a product/service.
Égalité des droits, carrières et rémunérations.
Measured level of involvement/commitment (surveys, eNPS).
Mechanisms for employee voice/consultation (bodies, surveys, communities).
Ability to keep key talent.
Lower energy use for an equivalent level of service.
Voluntary reduction of energy demand by changing uses.
Independent evaluation of practices, management systems and ESG impacts.
Verifiable, compliant messages that avoid greenwashing.
Elimination of unexplained remuneration gaps between groups.
EU sustainability reporting standards detailing CSRD requirements.
Fair treatment; ban on child/forced labour; decent working hours.
Classification of environmentally sustainable economic activities.
Right to unionize and bargain collectively (ILO standards).
Global framework for accounting GHG emissions (Scopes 1, 2, 3).
Decision‑making, control and oversight structures and rules.
Debt financing projects with verified environmental benefits.
Misleading claims that exaggerate environmental performance.
International sustainability reporting framework.
Management of SVHC substances and regulatory compliance.
Measurable effect of activities on society and the environment.
Management system to protect confidentiality, integrity and availability.
Publication combining financial and non‑financial information.
Internal price signal to steer decisions and investments.
Energy management system standard.
Global investor‑focused standards (general & climate).
Metrics to track progress toward objectives.
Multi-criteria assessment of impacts from design to end‑of‑life of a product/service.
Pay enabling a decent standard of living (often above ‘decent’).
Positive contribution of an organization to local economic and social development.
Land Use, Land‑Use Change and Forestry (sources/sinks).
Selection of priority topics based on impacts and stakeholder expectations.
Stocks of natural resources providing ecosystem services.
Actions using ecosystems to address socio‑environmental challenges.
Balance between minimized residual emissions and robust removals/compensation.
Methodology to measure financed emissions of financial portfolios.
Prêts dont les conditions varient selon l’atteinte d’objectifs ESG.
Design enabling long life, repairs and spare parts.
Integrating sustainability into product/service design and use.
Legal status embedding a social/environmental purpose in bylaws.
Document consolidant résultats, risques et engagements ESG.
Cutting emissions at source vs removing CO₂ from the atmosphere.
Energy from naturally replenishing resources.
Reducing IT impacts: web eco‑design, hardware, data, usage.
New‑hire integration aligned with sustainability values.
Purchasing that integrates social, environmental and ethical criteria across the supplier lifecycle.
Career paths and evaluations aligned with sustainability goals.
Transparency and paying tax where value is created.
Sector‑based ESG disclosure standards relevant to investors.
Initiative validating science‑based emissions reduction targets (1.5°C).
SBTi framework for Forest, Land and Agriculture.
Direct emissions (combustion, process, fleet).
Indirect emissions from purchased energy (electricity, heat, steam).
All other indirect value‑chain emissions (upstream/downstream, 15 categories).
UN’s 17 goals for sustainable development.
Système européen d’échange de quotas d’émission.
Exchanges and negotiations between employers, employees and representatives.
Fair distribution of resources, rights and opportunities.
Project to classify activities with social benefits.
Résidu réutilisable d’un processus de fabrication.
Individuals/organizations affected by or influencing the company.
Certification attesting compliance with sustainability criteria.
Document formalizing commitments, principles and internal roles.
Action plan structuring commitments, targets and KPIs.
Programs building understanding and capabilities on sustainability.
Bonds indexed to ESG KPIs (step‑up/step‑down).
Meeting present needs without compromising future generations’ ability to meet theirs.
Supplier selection/management based on ESG criteria and due diligence.
Financial flows directed toward social and environmental objectives.
Recommendations for climate‑related disclosures.
Cooperation with local stakeholders on social/environmental issues.
Framework for nature‑related risk and opportunity disclosures.
Base + variable pay + benefits over a year.
Ability to track a product and its components throughout the supply chain.
Clear, comprehensive and accessible communication on decisions and impacts.
Design of spaces, services and products usable by everyone without specific adaptation.
Direct and indirect stakeholders from upstream to downstream of a product/service.
Document to prevent and monitor social/environmental risks across the value chain.
Organization’s fundamental orientations and compass.
Access to water, sanitation and hygiene.
Reduction, sorting, reuse, recycling, recovery; hazardous vs non‑hazardous.
Total freshwater used directly and indirectly.
Situation/area where water demand exceeds or approaches sustainable availability.
Physical/mental health, work–life balance, work environment and psychosocial risks.
Ethical, inclusive hiring practices; bias mitigation.