A4S | Accounting for Sustainability |
AASB | Australian Accounting Standards Board |
AFORES | Retirement Funds Administrators of Mexico (Administradoras de Fondos Para el Retiro) |
AIFM | Alternative Investment Fund Manager |
AktG | Stock Corporation Act |
APRA | Australian Prudential Regulation Authority |
AR6 | Sixth Assessment Report of the IPCC |
ASIC | Australian Securities and Investments Commission |
ASX | Australian Securities Exchange |
ATHEX | Athens Stock Exchange |
AUASB | Auditing and Assurance Standards Board |
AUM | Assets under management |
BaFin | German Federal Financial Supervisory Authority |
BCB | Central Bank of Brazil (Banco Central do Brasil) |
BIVA | Mexico’s Bolsa Institucional de Valores stock exchange |
BNDES | Social and Economic Development Bank of Brazil (Banco Nacional do Desenvolvimento Econômico e Social) |
BNM | Bank Negara Malaysia |
BoJ | Bank of Japan |
BRR | Business Responsibility Reporting |
BRSA | Turkey’s Banking Regulation and Supervision Agency |
BRSR | Business Responsibility and Sustainability Report |
BSE | Bucharest Stock Exchange |
CAPSA | Canadian Association of Pension Supervisory Authorities |
CBE | Central Bank of Egypt |
CBES | Climate Biennial Exploratory Scenario |
CBI | Central Bank of Ireland |
CBRT | Central Bank of the Republic of Turkey |
CCLI | Commonwealth Climate and Law Initiative |
CDP | Carbon Disclosure Project |
CEO | Chief Executive Officer |
CGI | Climate Governance Initiative |
CMB | Turkey’s Capital Markets Board |
CMF | Financial Markets Commission of Chile (Comisión para el Mercado Financiero) |
CO | Swiss Code of Obligations |
CO2 | Carbon Dioxide |
COD | Proposal N.2021/0104 or Corporate Sustainability Reporting Directive Proposal, EU |
COP21 | 2015 UNFCCC Climate Change Conference |
COP26 | 2021 UNFCCC Climate Change Conference |
CPG 229 | Prudential Practice Guide CPG 229 Climate Change Financial Risks |
CRE | Climate Reporting Entity |
CRISA | Code for Responsible Investing in South Africa |
CSA | Canadian Securities Administrators |
CSR | German Council for Sustainable Development |
CSRD | Corporate Sustainability Reporting Directive |
CVM | Securities and Exchange Commission of Brazil (Comissão de Valores Mobiliários) |
DCGK | German Corporate Governance Code (Deutscher Corporate Governance Kodex) |
DDTrO | Swiss Ordinance of 3 December 2021 on Due Diligence and Transparency in relation to Minerals and Metals from Conflict-Affected Areas and Child Labour |
DPEF | French Extra-Financial Performance Report (Déclaration de Performance Extra-Financière) |
EBA | European Banking Authority |
ECB | European Central Bank |
ECHR | European Convention on Human Rights |
EFRAG | European Financial Reporting Advisory Group |
EQA | Malaysian Environmental Quality Act 1974 |
ESG | Environmental, social, and corporate governance |
ESRS | European sustainability reporting standards |
EES | Economic, environmental and social |
EESG | Economic, environmental, social and governance |
EU | European Union |
F4GBM Index | FTSE4Good Bursa Malaysia Index |
FCA | Financial Conduct Authority |
FDIC | Federal Deposit Insurance Corporation |
FIEA | Japanese Financial Instruments and Exchange Act |
FINMA | Swiss Financial Market Supervisory Authority |
FMA | New Zealand’s Financial Markets Authority |
FMCA | New Zealand’s Financial Markets Conduct Act 2013 |
FRA | Financial Regulatory Authority |
FRC | Financial Reporting Council |
FSA | Japan’s Financial Services Agency, Romania’s Financial Supervisory Authority |
FSOC | The U.S. Financial Stability Oversight Council |
FTE | Full-time Employee |
FY | Financial Year |
G7 | Group of Seven, an inter-governmental political forum consisting of Canada, France, Germany, Italy, Japan, the United Kingdom and the United States. |
GFANZ | Glasgow Financial Alliance for Net Zero |
GHG | greenhouse gas |
GmbHG | German Act on Limited Liability Companies (Gesetz betreffend die Gesellschaften mit eschränkter Haftung) |
GRI | Global Reporting Initiative |
HCGC | Hellenic Corporate Governance Code |
HCMC | Hellenic Capital Market Commission |
HGB | German Commercial Code (Handelsgesetzbuch) |
HKEX | Hong Kong Stock Exchange |
HKMA | Hong Kong Monetary Authority |
HLEG | UN High-Level Expert Group on Net-Zero Pledges |
ICDR | Issue of Capital and Disclosure Requirements |
IEA | International Energy Agency |
IFRS | International Financial Reporting Standards |
IFSCA | International Financial Services Centre Authority |
IFSC | International Financial Services Centre |
IIGCC | Institutional Investors Group on Climate Change |
IIRC | International Council on Integrated Reporting |
INDC | Intended National Determined Contribution |
IORP | Institutions for Occupational Retirement Provision |
IOSCO | International Organization of Securities Commissions |
IPCC | Intergovernmental Panel on Climate Change |
ISSB | International Sustainability Standards Board |
ISE B3 | Corporate Sustainability Index (Índice de Sustentabilidade Empresarial) |
JC3 | Joint Committee on Climate Change |
KPI | Key performance indicator |
MAS | Monetary Authority of Singapore |
MCCG | Malaysian Code on Corporate Governance |
MD&A | Management discussion and analysis |
MESTECC | Ministry of Energy, Science, Technology, Environment and Climate Change |
METI | Japan’s Ministry of Economy, Trade and Industry |
MEWA | Ministry of Environment and Water |
NBR | National Bank of Romania |
NCMO | Romania’s National Committee for Macroprudential Oversight |
NDC | Nationally Defined Contribution |
NECP | Greece’s National Energy and Climate Plan |
NFRD | Non-Financial Reporting Directive |
NGFS | Network of Central Banks and Supervisors for Greening the Financial System |
NGO | Non-Governmental Organisation |
NZE2050 | The Net-Zero Emissions by 2050 scenario released by the IEA in May 2021 |
NZX | New Zealand’s Exchange |
OECD | Organisation for Economic Co-operation and Development |
OMB | The U.S. Office of Management and Budget |
OSFI | Office of the Superintendent of Financial Institutions |
PA | South Africa’s Prudential Authority |
PACTE | French Action Plan for Business Growth and Transformation (Plan d'Action pour la Croissance et la Transformation des Entreprises) |
PACTT | Prudential Authority Climate Think Tank |
PLC | publicly-listed company |
PRA | Bank of England Prudential Regulation Authority |
RBA | Reserve Bank of Australia |
RBI | Reserve Bank of India |
RBNZ | Reserve Bank of New Zealand |
REST | Retail Employees Superannuation Trust |
RG | Regulatory Guide |
SASB | Sustainability Accounting Standards Board |
SC | Securities Commission Malaysia |
SC Guidelines | Guidelines on Conduct of Directors of Listed Corporations and their Subsidiaries, Securities Commission Malaysia |
SEBI | Securities & Exchange Board of India |
SEBI LODR Regulations | SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, India |
SEBI ICDR Regulations | SEBI (Issue of Capital and Disclosure Requirements) Regulations 2018 |
SEC | U.S. Securities and Exchange Commission, Securities and Exchange Commission for the Philippines |
SFB | Sustainable Finance Committee of German Federal Government |
SFC | Hong Kong Securities and Future Commission |
SFDR | Sustainable Finance Disclosure Regulation |
SGX | Singapore Exchange |
SME | Small and medium-sized enterprise |
SNB | Swiss National Bank |
SOC | Say on Climate |
SREP | Supervisory Review and Evaluation Process, EU |
SSE | United Nations Sustainable Stock Exchanges |
STAGE | Hong Kong Sustainable and Green Exchange |
TCC | Turkish Commercial Code |
TCFD | Task Force on Climate-related Financial Disclosures |
TEG | Technical expert group on sustainable finance, EU |
TPR | UK’s Pensions Regulator |
TPT | Transition Plan Taskforce |
TSO | Turkish Standards Institute |
UBC | University of British Columbia |
UCITS | Undertakings for the Collective Investment in Transferable Securities |
UN | United Nations |
UNFCCC | United Nations Framework Convention on Climate Change |
UNGC | United Nations Global Compact |
WEF | World Economic Forum |
WMO | World Meteorological Organisation |
XRB | New Zealand’s External Reporting Board |
