The United Nations Sustainable Development Goals (SDGs) are a set of 17 global goals adopted by the United Nations General Assembly in 2015, as part of the 2030 Agenda for Sustainable Development. The SDGs were created to address a wide range of global challenges, including poverty, inequality, and climate change. The SDGs are intended to be a universal call to action to end poverty, protect the planet, and ensure that all people enjoy peace and prosperity by 2030. The SDGs were developed through an extensive and inclusive process that involved a wide range of stakeholders, including governments, civil society, and the private sector. The SDGs are built on the principle of “leaving no one behind” and are intended to be integrated and indivisible, meaning that progress in one area is dependent on progress in others. The SDGs are also intended to be universal, meaning that they apply to all countries and all people, regardless of their level of development.

The Corporate Sustainability Reporting Directive (CSRD) is a European Union directive that was first proposed in April 2018. The directive aims to ensure that large companies operating in the EU disclose information on their environmental and social performance, as well as their governance practices. The directive was adopted by the European Parliament in April 2019 and was published in the Official Journal of the EU on July 30, 2019. The directive applies to companies with more than 500 employees and requires them to disclose non-financial information in their management report or in a separate report. The directive also establishes an EU non-financial reporting framework, which is intended to increase transparency and comparability of non-financial information.

Socially Responsible Investment (SRI) is an approach to investing that takes into account environmental, social and governance (ESG) factors in addition to traditional financial considerations. SRI has a long history dating back to the 18th century, where religious groups and other organizations started to boycott products they deemed immoral or unethical. However, SRI as an investment approach started to gain popularity in the United States during the 1960s and 1970s, as a response to the social and political upheaval of the era, particularly the Civil Rights Movement and the Vietnam War. In the following decades, SRI evolved to include environmental and governance factors, and the term "sustainable investing" came into use to reflect this broader focus. Today, SRI is a mainstream investment strategy and many institutional investors, as well as individual investors, consider ESG factors in their investment decisions.

Diversity, Equity, and Inclusion (DEI) form the cornerstone of fostering an equitable workplace culture. Embracing diversity acknowledges the unique perspectives individuals bring based on their varied backgrounds. Equity strives for fairness, ensuring everyone has equal opportunities and access to resources. Inclusion goes beyond mere representation, creating an environment where diverse voices are not only heard but valued. A robust DEI strategy promotes collaboration, innovation, and a sense of belonging, fostering a workplace where individuals can thrive irrespective of their differences. It is a commitment to building a harmonious and empowering community that celebrates diversity in all its dimensions.

The Dow Jones Sustainability Indices (DJSI) are a family of stock market indices that were first launched in 1999 by Dow Jones and SAM (Sustainability Asset Management). The indices are designed to track the performance of the leading sustainability-driven companies around the world. The DJSI uses a best-in-class approach, where companies are selected based on their sustainability performance relative to their industry peers. The selection process involves an assessment of a company's ESG (Environmental, Social, and Governance) performance, including data on environmental impact, labor practices, and corporate governance. The DJSI is widely recognized as one of the leading sustainability indices, and is used by investors, asset managers and companies as a benchmark for sustainable investing. The indices are regularly updated and reviewed to ensure they are aligned with the latest sustainability trends and best practices.

The Global Reporting Initiative (GRI) Standards are a widely used framework for sustainability reporting that was first developed in the late 1990s. GRI was founded in 1997 as a non-profit organization, with the goal of creating a common framework for companies to report on their economic, environmental, and social performance. In 2000 GRI published its first set of sustainability reporting guidelines, and since then it has periodically updated and expanded the framework to reflect changes in the field of sustainability reporting. The GRI Standards are widely recognized as the most widely used sustainability reporting framework in the world, and are used by thousands of companies, organizations and governments to report on their sustainability performance. The GRI Standards are based on a principles-based approach, which provides a flexible framework that allows organizations to report on what is material and relevant to their operations, while also enabling comparability across different sectors and geographies.

B Corp or Benefit Corporation is a type of for-profit business entity that is required to meet certain social and environmental performance standards, as well as public transparency requirements. Certified B Corporations are leaders in the global movement for an inclusive, equitable, and regenerative economy. These companies are committed to meeting the highest standards of overall social and environmental performance, transparency, and accountability. Unlike other certifications for businesses, B Lab, the non-profit organization that certifies B Corporations, is unique in its ability to measure a company's entire social and environmental impact. This allows for a comprehensive assessment of a company's sustainability and impact on society. Overall, B Corps are working to redefine success in business by balancing profit and purpose.

A Materiality assessment is a process used by companies to determine which sustainability issues are most relevant and important to their business operations and stakeholders. This assessment helps companies identify and prioritize the environmental, social, and governance (ESG) issues that have the greatest impact on their business and stakeholders. Materiality assessment usually starts with a survey of stakeholders to gather their opinions on the most important sustainability issues. This survey is followed by an analysis of the company's operations, products, and services to identify potential ESG risks and opportunities. After the assessment, the company will have a clear understanding of which ESG issues are most material and important to their business and stakeholders, which will help them to focus their sustainability efforts. Companies can also use materiality assessment to develop sustainability goals, targets, and reporting.

Ecovadis is a global provider of sustainability ratings and assessments for companies. The company was founded in 2007 by Pierre-Francois Thaler and David McClintock in Paris, France. Ecovadis aims to help companies to improve their environmental, social, and ethical performance by providing detailed assessments of their sustainability performance and identifying areas for improvement. The company has developed a unique methodology that combines a rigorous analysis of a company's environmental, social, and ethical performance with a comprehensive evaluation of the company's supply chain. The company's platform is used by businesses of all sizes, across a wide range of industries, to manage and measure the sustainability performance of their suppliers. Ecovadis has received recognition for its work and has grown rapidly, with a presence in over 150 countries and over 50,000 assessed companies.

Stakeholder dialogue refers to the process of engaging in a two-way communication with various groups or individuals who are affected by or have an interest in an organization's activities. This includes customers, employees, shareholders, suppliers, government agencies, and community members. The purpose of stakeholder dialogue is to gather feedback, understand concerns and expectations, and build trust and relationships. Through stakeholder dialogue, companies can identify and address issues that are important to their stakeholders and improve their sustainability performance.

It can be held in various forms such as face-to-face meetings, online surveys, or focus groups. It is also an opportunity for companies to be transparent and accountable, and to communicate their sustainability strategy and progress to stakeholders. Stakeholder dialogue helps companies to identify potential risks and opportunities, and to develop strategies to address them. It also helps to build trust, reputation, and long-term relationships with stakeholders.

The Responsible Minerals Initiative (RMI) is a multi-stakeholder organization established in 2008 by the Electronics Industry Citizenship Coalition (EICC) and the Global e-Sustainability Initiative (GeSI) to address the challenges of responsible mineral sourcing. The RMI aims to improve human rights and environmental performance in the mining and metals industry through supply chain due diligence and stakeholder engagement. It has grown to become one of the largest and most widely recognized responsible mineral initiatives in the world, with over 400 member companies.

The United Nations Global Compact (UNGC) is a voluntary corporate responsibility initiative launched by the United Nations in 2000. It encourages businesses worldwide to adopt sustainable and socially responsible policies and practices by aligning their strategies and operations with ten universally accepted principles in the areas of human rights, labor, the environment and anti-corruption. UNGC aims to mobilize a global movement of sustainable companies and stakeholders to create the world we want. Over 12,000 companies and 3,000 non-business signatories in 160 countries have joined the initiative.

The Climate Disclosure Project (CDP) is a global non-profit organization founded in 2000 to encourage companies to disclose their greenhouse gas emissions and climate change strategies. CDP works with investors, companies, and cities to measure, disclose, manage and share vital environmental information. It provides a global system for companies and cities to measure, disclose, manage, and share vital environmental information. CDP has become the gold standard of corporate environmental transparency, with over 9,500 companies disclosing annually through CDP. CDP works with investors, companies and cities to drive action on climate change and water security.