ESG_Glossary Flashcards
(300 cards)
- AGMs (Annual General Meetings)
定義:
Annual general meetings, formal gatherings of shareholders to conduct official business of a company.
解釋:
AGMs 是股東召開的正式會議,用來討論和決定公司未來的關鍵事務,具體議程取決於公司註冊所在的國家或地區的法律規定。
- Automation
定義:
Technology by which a process or procedure is performed with minimum human assistance.
解釋:
透過自動化技術,某些流程或操作可以在極少人力參與的情況下完成,通常用於提高生產速度並降低勞動成本。
- Best-in-class investment
定義:
Selecting only the companies that overcome a defined ranking hurdle, established using ESG criteria within each sector or industry.
解釋:
這種投資方法僅選擇在 ESG 評估中達到特定門檻的公司,並在每個行業或領域中挑選表現最佳的企業。
- Carbon footprint
定義:
The annual amount of greenhouse gas emissions, mainly carbon dioxide (CO2), resulting from the activities of an individual or group.
解釋:
碳足跡指的是個人或群體的行為(如能源使用、交通、消費等)每年產生的溫室氣體排放量,以二氧化碳當量計算。
- Circular economy
定義:
An economic model based on sharing, leasing, reuse, and recycling to retain the highest value of products, components, and materials.
解釋:
循環經濟是一種經濟模型,通過共享、租賃、重複使用和回收,最大化產品、零件和材料的使用價值,並減少浪費。
- Climate change adaptation
定義:
Adjusting to actual or expected future climate events, increasing resilience to climate change and reducing vulnerabilities.
解釋:
氣候變化適應是指為應對當前或未來的氣候挑戰,進行調整以增強社會的適應能力,減少氣候變化帶來的脆弱性。
- Climate change
定義:
A change of climate, directly or indirectly attributed to human activity, that alters the composition of the global atmosphere.
解釋:
氣候變化是指由人類活動直接或間接導致的氣候變化,超出了自然氣候變化的範疇,對全球大氣組成產生影響。
- EGM (Extraordinary General Meeting)
定義:
A formal gathering of shareholders to conduct official business of a company outside of the usual AGMs.
解釋:
EGM 是在年度股東大會(AGM)之外召開的股東特別會議,用於處理緊急或特定的公司事務。
- Climate change mitigation
定義:
Reducing the sources of greenhouse gas emissions or enhancing natural “sinks” that store these gases.
解釋:
氣候變化緩解是指減少溫室氣體排放源(如化石燃料燃燒)或增強自然碳匯(如森林)的吸收能力,以減緩氣候變化的過程。
- Consumer protection
定義:
Laws and other government regulations designed to protect the rights of consumers.
解釋:
消費者保護是指通過法律和政府監管來保障消費者的權益,防止企業的不公平行為。
- Digital disruption
定義:
The change caused when new digital technologies and business models affect the value proposition of existing goods and services.
解釋:
數位顛覆是指新興的數位技術和商業模式改變了現有產品和服務的價值,對傳統模式產生重大影響。
- Engagement
定義:
The active process of dialogue with a company where the investor seeks specific change.
解釋:
參與是指投資者與公司進行積極對話,試圖推動公司在特定領域實現改變,通常需要長期的互動和溝通。
- ESG investing
定義:
An approach to managing assets that explicitly acknowledges the relevance of ESG factors in investment decisions.
解釋:
ESG 投資是一種資產管理方法,投資者明確承認 ESG 因素對投資決策的重要性,並考慮長期回報和風險。
- ESG integration
定義:
The inclusion of ESG considerations within financial analysis and investment decisions.
解釋:
將環境(E)、社會(S)和公司治理(G)因素納入財務分析和投資決策中,以全面評估資產的風險和回報。
- Ethical and faith-based investment
定義:
Investing in line with certain principles, often using negative screening to avoid morally objectionable companies.
解釋:
道德和信仰投資是基於特定價值觀的投資方式,通常通過排除不符合道德或信仰標準的企業來實現。
- Externalities
定義:
Situations where the production or consumption of goods creates costs or benefits for others not reflected in their prices.
解釋:
外部性指商品生產或消費時產生的影響(成本或收益),這些影響未直接反映在商品的價格中,可為正面或負面。
- External social factors
定義:
Social factors related to how the product impacts society and stakeholders.
解釋:
外部社會因素指產品對社會和利益相關者產生的影響,例如環境或公共健康問題。
- Forest Stewardship Council (FSC)
定義:
An international non-profit organization that promotes responsible forest management worldwide.
解釋:
FSC 旨在推廣全球負責任的森林管理,確保森林資源的可持續性和生態系統的保護。
- Global Impact Investing Network (GIIN)
定義:
An organization that reduces barriers to impact investing and builds critical infrastructure for the industry.
解釋:
GIIN 是一個致力於推動影響力投資發展的機構,為投資者提供教育、研究和基礎設施支援。
- Globalization
定義:
The process of interaction and integration among people, companies, and governments worldwide.
解釋:
全球化是指人類、企業和政府之間的互動與整合過程,伴隨產品、信息、工作機會和文化的跨境擴散。
- Global Reporting Initiative (GRI)
定義:
The GRI publishes standards that guide organizations on disclosing environmental, social, and economic factors.
解釋:
全球報告倡議組織(GRI)發布環境、社會和經濟因素的披露標準,是世界各地組織常用的框架之一。
- Global Sustainable Investment Alliance (GSIA)
定義:
An international collaboration of membership-based sustainable investment organizations.
解釋:
全球可持續投資聯盟(GSIA)是由不同國家負責任投資論壇組成的國際合作組織,推進可持續投資在各地區的發展。
- Green bonds
定義:
Bonds used in green finance with proceeds earmarked for environmental-related projects.
解釋:
綠色債券是用於環境相關項目的融資工具,其資金專門用於減緩氣候變化或保護自然資源的項目。
- Greenhouse gases (GHGs)
定義:
Gases including carbon dioxide, methane, and nitrous oxide that warm the global climate.
解釋:
溫室氣體是指能吸收紅外輻射並加熱地球大氣的氣體,如二氧化碳、甲烷和氧化亞氮。