- Assurance
- Third-party verification that emissions reporting conforms to standards and principles, and that reporting is accurate.
- Bribery
- Bribery refers to promising, giving, receiving, or agreeing to receive money or some other item of value with the aim of influencing a public official in the discharge of their official duties.
- Business benefit outcomes
- Business benefit outcomes from human capital development and training programs refer to the benefits that a business expects to experience from investing in human capital, such as improved productivity, reduced turnover, improved employee engagement, and so on.
- Circular economy approach
- A circular economy approach refers to viewing ‘waste as a resource’ and usually involves the use/design of products and materials such that they can be reused, remanufactured, recycled or recovered and thus maintained in the economy for as long as possible.
- Climate impacts on properties
- Physical impacts on properties resulting from climate factors. These factors can relate to acute events such as extreme heat, drought, wildfire, and flooding, or may relate to chronic climate changes such as long-term warming and changes to rainfall patterns.
- Climate-related issues
- Climate-related issues refer to the suite of risks and opportunities that an organization faces due to climate change, including issues related to the transition to the low-carbon economy (transition risks and opportunities) and issues related to physical climate changes (physical risks and opportunities).
- Code of conduct
- An organizational code of conduct is an official set of rules and regulations that members of your organization must follow.
- Conflicts of interest
- Conflicts of interest refer to any situation where an individual has the option to choose between the requirements of their job function and their own private interests.
- Corruption
- Corruption refers to the abuse of entrusted power for private gain, which can be instigated by individuals or organizations.
- Customer engagement program
- A customer engagement program is a program that seeks to understand customer satisfaction, receive customer feedback, and partner with customers on service provision and management of sustainability issues.
- Customers
- A customer is an individual or business that purchases another company’s goods or services.
- Direct sourcing of renewable energy generated off site
- Direct sources of renewable energy generated off site include Power Purchasing Agreements or other ways to directly procure energy from a renewable energy provider without having to rely on the grid operator.
- Discrimination
- Discrimination refers to unfairly treating a person or group differently from other people or groups of people, usually on the basis of a characteristic other than merit – such as race, sex, ethnicity, sexual orientation, or socioeconomic background.
- Diversion rate
- The percentage of a building’s total waste that is not sent to landfill. This may include a wide range of diversion programs including reuse, recycling, and organic composting.
- Employee engagement
- Employee engagement is a measure of how committed employees are to the organization and its goals.
- Energy efficiency
- Energy efficiency involves considering how your operations can use less energy to perform the same task, thus eliminating energy waste and saving on energy-related costs.
- Environmental laws
- Environmental laws refer to any law or regulation related to environmental issues (e.g., energy, water, biodiversity, or waste disposal).
- Exposure assessment
- An exposure assessment involves understanding the degree to which your operations/sites are exposed to the impacts of climate change.
- External human rights benchmark
- An external human rights benchmark refers to a set of criteria for upholding human rights, as defined by a third party, against which your organization can assess its human rights approach. Prominent examples include the Corporate Human Rights Benchmark, HRSC certification, and the ISO 26000 guidance.
- Fraud
- Fraud refers to intentionally lying or misleading in order to get an unfair or unlawful gain.
- Greenhouse gas (GHG) emissions
- Release of gases that trap heat in the atmosphere and thus contribute to climate change. This is a broad term that refers to Carbon dioxide (CO2), Methane (CH4), Nitrous oxide (N2O), Hydrofluorocarbons (HFCs), Perfluorocarbons (PFCs), and Sulphur Hexafluoride (SF6).
- Green Power
- Renewable energy which may be purchased through your utility provider, usually as an additional option/surcharge to a conventional energy option.
- Grid
- The grid relates to the energy network overseen by a local/public utility.
- Harassment
- Harassment refers to comments or actions that are unwelcome, or should reasonably be known to be unwelcome.
- Human capital development
- Human capital development refers to the process of improving employee knowledge and/or skills.
- Human rights
- Human rights refer to a set of rights that international law has defined as inherent to all human beings. Examples include the right to life and liberty, freedom from slavery and torture, freedom of expression, the right to work, the right to education, and many others. Many countries have agreed to uphold human rights as defined by the United Nations.
- Indirect climate impacts
- Indirect climate impacts relate to climate impacts that affect entities outside of your organization, which in turn impact your organization. Examples include climate impacts to your suppliers, local infrastructure, or other entities on which your organization depends.
- Key suppliers
- Key suppliers are suppliers that have a significant impact on the competitive advantage, success, or survival of the company. This includes any supplier that cannot be replaced because they produce critical components, significant volumes, or who otherwise cannot be substituted.
- Lobbying
- Lobbying refers to any activity that attempts to influence business or government leaders to create legislation or conduct in an activity that would benefit a particular organization.
- Marketing and labelling laws
- Marketing and labelling laws refer to laws or regulations related to the strategies, systems, methods, and activities used by the organization to promote its reputation, brands, products, and services, usually designed to ensure accurate and ethical provision of information to customers.
- Net zero emissions target
- A balance between greenhouse gasses emitted into the atmosphere and removed within a set period. Net zero emissions targets should include a clearly defined scope including all of your scope 1, 2, and 3 emissions and be aligned with a 1.5 degree science based target.
- Net zero water target
- A net zero water target aims to create a water-neutral building where the amount of alternative water used and water returned to the original water source is equal to the building’s total water consumption. Much like an emissions target, net zero water targets need to cover all water use in your value chain.
- Onsite renewable energy generation
- Onsite renewable energy generation means that your organization has installed renewable energy infrastructure on property owned by your organization. The most common examples of this are solar installations (either on rooftop or on ground). Wind turbines or fuel cell systems may also generate onsite renewable energy.
- Policy
- A policy refers to a stated position, course, or method of action designed to address a real or potential issue facing the organization or broader society.
- Political contributions
- Political contributions are contributions (of money or services) made to a politician, political campaign, or political party.
- Privacy breach
- A privacy breach refers to the unintentional release of secure or confidential information.
- Remediation (human rights perspective)
- Remediation refers to restoration or compensation for individuals or groups that have been harmed by a business’s activities.
- Renewable energy
- Renewable energy is energy that is produced from sources that are readily replenished as they are used by humans. Solar, wind, rain, waves, tides, and geothermal, as a few examples. Coal, oil, natural gas, and nuclear fuels are not renewable resources.
- Risk assessment
- A risk assessment is a process to identify potential hazards and analyze the likelihood and possible outcomes if a hazard occurs.
- Scope 1 emissions
- Emissions that come from sources that are owned or controlled by your business (e.g., natural gas boiler for your office).
- Scope 2 emissions
- Emissions that occur in the process of generating the power that your business purchases (e.g., emissions from purchased electricity).
- Scope 3 emissions
- All indirect emissions — excluding emissions from purchased power i.e., scope 2 — that occur both upstream and downstream from your direct operations. Examples of scope 3 emissions include emissions related to customer use of your products, emissions related to hauling waste generated by your operations, emissions related to employee commuting/travel.
- Separation facilities
- Provision of separate receptacles for landfill, paper recycling, plastic recycling, etc.
- Site/operational resilience
- Site/operational resilience refers to the capacity of the site/operations to maintain function in the face of climate impacts, including the capacity to adapt to long-term climate changes.
- Social or human rights laws/conventions
- Social or human rights laws refer to laws related to social issues or upholding human rights, including international conventions.
- Supplier due diligence
- Supplier due diligence refers to a standard process that organizations use to evaluating the risks involved in a partnership with a potential supplier.
- Supply chain
- The full network of product and service providers that are involved in producing a product, which may include producers, vendors, warehouses, transportation companies, distribution centers, retailers, etc.
- Tier 1 suppliers, Tier 2 suppliers, etc.
- Tier 1 suppliers sell directly to your organization, while tier 2 suppliers sell to your tier 1 suppliers.
- Trade associations
- Trade associations are organizations founded and funded by businesses that operate in a specific industry, which primarily focus on collaboration between member companies.
- Value chain
- The full range of activities needed to create a product or service. This includes the steps to take a product from conception to distribution.
- Waste management
- All of the activities required to manage waste from its inception to its disposal, including collection, transport, treatment and disposal of waste.
- Water efficiency
- Water efficiency involves considering how your operations can use less water to perform the same task, thus eliminating water waste and saving on water-related costs.
- Water reduction strategy
- Formal process to decrease the amount of water used in business operations.
- Whistleblowing
- A whistleblower is someone who reports waste, fraud, abuse, corruption, or dangers to public health and safety to someone who is in the position to rectify the wrongdoing.