ESG/Sustainability + Business Terms

GRI

global reporting initiative

CSR

corporate social responsibility

SRI

socially responsible investing

II

impact investing

SASB

sustainability accounting standards board

TCFD

task force on climate-related financial disclosures

SFDR

sustainable finance disclosure regulation

CDP

carbon disclosure project

ISSB

international sustainability board

SBTi

science based targets initiative

CARB

California air resources board

IPCC

Intergovernmental panel on climate change

EPA

Environmental Protection Agency

DOE

Department of Energy

GHGA

Greenhouse gas accounting

LCA

life cycle assessment/analysis

CSRD

Corporate Sustainability Reporting Directive

ESRS

European Sustainability Reporting Standards

TNFD

task force on nature-related financial disclosures

ISO

International Organization for Standardization

KPI

key performance indicator

ESMS

environmental and social management system

ESAP

environmental and social action plan

RSCM

Responsible supply chain management

IMS

Impact measurement system

LP

Limited Partner

JETP

Just Energy Transition Partnership

SMEs

Small and Medium Enterprises

IFRS

international financing reporting standards

SOW

scope of work

IASB

international accounting standards board

GAAP

generally accepted accounting principles