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ESG & Sustainability Reporting terms
Disclosure rules, ratings and the data behind sustainability claims.
Biodiversity net gain (BNG) A planning requirement that a development leave measurable biodiversity higher than before construction began. Carbon accounting Measuring, tracking and reporting an organization's greenhouse gas emissions in standardized units of CO2-equivalent. Climate scenario analysis Modeling how different future climate and policy pathways would affect an organization's assets, costs or strategy. Double materiality Assessing both how sustainability issues affect a company's finances and how the company affects the world. ESG reporting Disclosing an organization's environmental, social and governance performance to investors, regulators and the public. Scope 1, 2 and 3 emissions The GHG Protocol's three-tier system for classifying a company's direct and indirect greenhouse gas emissions. Transition risk The financial risk to a business from the policy, market and technology shifts of moving to a lower-carbon economy.