Schroders har udgivet en A-Z af bæredygtighedsvilkår. En ordliste med de vigtige bæredygtighedsbegreber for investorer.
Her er nogle de væsentlige:
ESG integration: An investment approach that incorporates ESG considerations into the investment decision alongside traditional financial analysis. ESG integration is about understanding the most significant ESG factors that an investment is exposed to, and making sure that you’re compensated for any associated risk.
ESG fund ratings: A rating, most commonly provided by third-party commercial providers like MSCI and Morningstar, that looks at a fund’s underlying holdings and scores its overall ESG risk based on specific metrics. The choice of metrics and the resulting rating vary amongst different providers.
Gender pay gap: A gender equality measure that shows the difference in average or median earnings between men and women.
Greenwashing:
Falsely communicating the environmental credentials of a product, service or organisation in order to make a company seem more environmentally-friendly than it really is.
Net Zero Asset Managers (NZAM):
We were a founding member of NZAM, an international group of asset managers committed to supporting the goal of net zero greenhouse gas emissions by 2050 or sooner, in line with global efforts to limit warming to 1.5ºC; and to supporting investing aligned with net zero emissions by 2050 or sooner.
Science-Based Targets initiative: The Science Based Targets initiative defines and promotes best practice in science-based target setting. Offering a range of targetsetting resources and guidance, the SBTi independently assesses and approves companies’ targets in line with its criteria.
Science-based targets: Carbon emissions reduction targets that are consistent with what the latest climate science says is necessary to keep global warming well below 2oC from pre-industrial levels.
Scope 1 emissions: Direct emissions that come from sources owned or controlled by the emitter, such as emissions from company vehicles.
Scope 2 emissions: Indirect emissions from sources owned or controlled by the emitter, such as emissions from the electricity used in a company’s office.
Scope 3 emissions: Indirect emissions from sources not owned or controlled by the emitter, but which indirectly impact the emitter’s supply chain, such as emissions from a company’s employees commuting to work.
Triple bottom line accounting: An accounting approach that considers a company’s social (people) and environment (planet) impacts in addition its bottom line (profits) to understand the full cost of doing business.
Læs alle her: https://www.schroders.com/en/us/institutional/insights/sustainability/an-a-z-of-sustainability-terms-for-investors/
