Actions taken to adjust to actual or expected climate impacts, reducing vulnerability and enhancing resilience.
The variety of living organisms, including plants, animals, and ecosystems, that support environmental health and resilience.
An ESG disclosure framework introduced by SEBI for listed companies in India to report sustainability-related performance and governance practices.
The process of measuring, tracking, calculating, and reporting greenhouse gas emissions using standardized methodologies.
The total amount of greenhouse gas emissions generated directly or indirectly by an organization, product, activity, or individual, expressed as carbon dioxide equivalent (CO₂e).
The amount of carbon emissions generated per unit of activity, such as revenue, production output, or energy consumed.
Achieving a balance between emitted carbon emissions and carbon offsets or removals, resulting in a net carbon impact of zero.
A reduction or removal of greenhouse gas emissions used to compensate for emissions produced elsewhere. Examples include reforestation projects and renewable energy initiatives.
An economic model focused on minimizing waste and maximizing resource efficiency through reuse, recycling, repair, and regeneration of materials.
Long-term shifts in global temperatures and weather patterns primarily caused by human activities that increase greenhouse gas concentrations in the atmosphere.
The ability of an organization, community, or system to prepare for, respond to, and recover from climate-related disruptions.
Potential business impacts resulting from climate change, including physical risks such as floods and droughts, and transition risks arising from regulations, market changes, and technological shifts.
The process of reducing greenhouse gas emissions through energy efficiency improvements, renewable energy adoption, and low-carbon technologies.
Policies and practices that promote fair treatment, equal opportunities, and representation for individuals from diverse backgrounds.
An approach that considers both how sustainability issues impact an organization financially and how the organization impacts society and the environment.
A coefficient used to estimate greenhouse gas emissions from a specific activity, fuel type, material, or energy source.
The practice of reducing energy consumption while maintaining the same level of output, service, or performance.
A framework used to evaluate an organization's environmental impact, social responsibility, and governance practices. ESG helps businesses measure sustainability performance and manage risks and opportunities beyond financial metrics.
The collection, monitoring, analysis, and reporting of sustainability-related data to support decision-making, compliance, and stakeholder transparency.
An assessment of a company's ESG performance conducted by rating agencies, investors, or specialized sustainability organizations.
The process of measuring and disclosing an organization's environmental, social, and governance performance to stakeholders, investors, and regulators.
The process of identifying, evaluating, and managing environmental, social, and governance risks that may affect business performance or stakeholder value.
A structured plan that integrates environmental, social, and governance considerations into business operations, decision-making, and long-term objectives.
Gases that trap heat in the atmosphere and contribute to climate change. Common greenhouse gases include carbon dioxide (CO₂), methane (CH₄), and nitrous oxide (N₂O).
A comprehensive record of greenhouse gas emissions generated by an organization during a reporting period.
One of the world's most widely used sustainability reporting standards, helping organizations communicate ESG impacts consistently and transparently.
The process of identifying, preventing, mitigating, and addressing human rights impacts associated with business operations and value chains.
An international sustainability disclosure standard that requires organizations to report sustainability-related risks and opportunities that may affect enterprise value.
A climate-related disclosure standard requiring organizations to report climate risks, opportunities, governance, strategy, metrics, and targets.
A methodology used to evaluate the environmental impacts of a product, service, or process throughout its entire life cycle.
A structured process used to identify and prioritize sustainability issues that are most important to an organization and its stakeholders.
Efforts aimed at reducing greenhouse gas emissions or enhancing carbon removals to limit climate change.
A state where the amount of greenhouse gases emitted is balanced by the amount removed or offset, resulting in no net contribution to climate change.
Risks resulting from the physical impacts of climate change, such as floods, heatwaves, droughts, storms, and sea-level rise.
Energy generated from naturally replenishing sources such as solar, wind, hydropower, biomass, and geothermal energy.
Emission reduction targets aligned with the latest climate science and designed to support limiting global warming in line with international climate goals.
Direct greenhouse gas emissions from sources owned or controlled by an organization, such as fuel combustion in vehicles, generators, or industrial processes.
Indirect greenhouse gas emissions resulting from purchased electricity, steam, heating, or cooling consumed by an organization.
All other indirect emissions occurring across an organization's value chain, including purchased goods, transportation, waste disposal, employee commuting, and business travel.
A set of 17 global goals established by the United Nations to address environmental, social, and economic challenges by 2030.
Individuals or groups that can affect or are affected by an organization's activities, including employees, customers, investors, suppliers, regulators, and local communities.
An evaluation of suppliers based on environmental, social, and governance criteria to identify sustainability risks and opportunities within the supply chain.
The practice of meeting present needs without compromising the ability of future generations to meet their own needs. It involves balancing environmental protection, social well-being, and economic growth.
The process of disclosing an organization's environmental, social, and governance performance, commitments, and impacts to stakeholders.
Potential environmental, social, governance, or climate-related events that could negatively impact an organization's operations, finances, reputation, or stakeholders.
The practice of incorporating environmental, social, and ethical considerations into purchasing decisions and supplier selection.
The management of environmental, social, and governance impacts throughout the supply chain, from raw material sourcing to product delivery.
A globally recognized framework for reporting climate-related risks, opportunities, governance structures, and resilience strategies.
Business risks arising from the transition to a low-carbon economy, including policy changes, carbon pricing, technological advancements, and changing consumer preferences.
Greenhouse gas emissions occurring throughout an organization's upstream and downstream activities, typically reported under Scope 3.
