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Standards for a company's operations that socially conscious investors use to screen potential investments. Ethical considerations include transparency, reliability of reporting, and the impact of ESG practices.

The disclosure of environmental performance and impacts of a company's activities. Ethically, there is an expectation for transparency, accuracy, and accountability in reporting to stakeholders.

Financing instruments specifically earmarked to raise money for climate and environmental projects. Ethically, these bonds are meant to promote sustainability and investment in eco-friendly development.

This term refers to the total amount of greenhouse gases produced to directly and indirectly support human activities, usually expressed in equivalent tons of CO2. Ethically, companies are expected to minimize their footprint to mitigate climate change.

Investments in sources of energy that can be replenished naturally. Companies adopting these reduce reliance on fossil fuels. Ethically, there is an imperative to transition to cleaner energy sources.

Corporate actions aimed at preserving the variety and variability of life on Earth. Ethically, companies are encouraged to protect ecosystems, prevent species extinction, and maintain natural habitats.

A deceptive practice where a company falsely promotes its products, aims, or policies as environmentally friendly. Ethically, it misleads consumers and stakeholders about the company's true environmental impact.

An economic system aimed at eliminating waste and the continual use of resources. Ethical considerations focus on designing out waste and pollution and keeping products and materials in use longer.

An approach in procurement where a company takes into account social, environmental, and economic factors along the whole supply chain. Ethical concerns include labor rights and the eco-friendliness of sourced materials.

CSR is a self-regulating business model that helps a company be socially accountable to itself, its stakeholders, and the public. Ethical considerations involve ensuring actions have genuine positive impacts and do not just serve as marketing.

The process by which an organization involves people who may be affected by the decisions it makes or can influence the implementation of its decisions. Ethically, it involves considering a wider range of impacts on various groups and the environment.

A technique to assess environmental impacts associated with all the stages of a product's life, from raw material extraction through materials processing, manufacture, distribution, use, repair and maintenance, to disposal or recycling. Ethically, it helps companies make informed choices about reducing their environmental footprint.

The aim for businesses and communities to emulate sustainable natural cycles, where all discarded materials are resources for others to use, thus eliminating waste. Ethical implications pertain to reducing the environmental impacts of waste.

A developmental approach that meets the needs of the present without compromising the ability of future generations to meet their own needs. Companies consider long-term environmental impacts in their growth strategies.