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ESG Essentials: A Guide to Terminology
July 21, 2022 | Report
The terminology used to discuss ESG is a minefield. Some words—like “materiality”—have multiple definitions depending on who is using them and in what context, which can lead to confusion and misunderstanding. Other terms—such as ESG, sustainability, and corporate social responsibility (CSR)—are often used interchangeably. And some, like ESG, have evolved beyond their origins and are sometimes used as shorthand for something much broader and sometimes much more controversial.
While there are no universally accepted definitions of many of these terms, this brief provides some suggestions based on research by The Conference Board, including input from hundreds of corporations. Ultimately, it is up to each company to decide which terms it wants to use—and what it means by them. What is critical is that a company’s board, management, and employees are all speaking the same language.
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