Discovering ESG
Sustainability Keypoint: your magnifying lens on the sustainable universe.
An effective ESG approach stems from understanding the concepts, definitions, and ideas that define it. Hover over the words on this page and explore the notion that sparks your curiosity.
A
What does it mean?
Agenda 2030 +The 2030 Agenda for Sustainable Development is an action plan for people, the planet, and prosperity. Signed on September 25, 2015, by the governments of the 193 UN member states and approved by the UN General Assembly, the Agenda includes 17 Sustainable Development Goals (SDGs), framed within a broader program of 169 associated targets to be achieved in the environmental, economic, social, and institutional spheres by 2030. This program doesn't solve all problems, but it provides a solid foundation from which to build a different world and offer everyone the chance to live sustainably.
Let's talk about
Materiality Analysis +Materiality analysis is a process through which organizations identify and assess the most relevant and significant topics and issues for their business and stakeholders. The identified topics are those that can significantly influence the organization's ability to create long-term value or that may have substantial impact on stakeholders.
Let's talk about
Materiality analysis
[aˈnaːliːzi di ma.te.rja.liˈta]
What does it mean?
Agenda 2030
[aˈʤɛn.da ˈduːeˈmiːlaˈtrɛn.ta]
The 2030 Agenda for Sustainable Development is an action plan for people, the planet, and prosperity. Signed on September 25, 2015, by the governments of the 193 UN member states and approved by the UN General Assembly, the Agenda includes 17 Sustainable Development Goals (SDGs), framed within a broader program of 169 associated targets to be achieved in the environmental, economic, social, and institutional spheres by 2030. This program doesn't solve all problems, but it provides a solid foundation from which to build a different world and offer everyone the chance to live sustainably.
B
Defining ESG objectives through the
Sustainability report
(Bilancio di
sostenibilità) +The sustainability report is a document for reporting, measuring, and evaluating a company's sustainable strategies and commitments. Organizations prepare it to communicate to stakeholders, suppliers, partners, and end users the initiatives taken in terms of economic, environmental, and social sustainability.
Protection and Definition of
Defining ESG objectives through the
Sustainability report
[biˈlan.ʧo di so.ste.ni.bi.liˈta]
Protection and Definition of
Biodiversità
[aˈʤɛn.da ˈduːeˈmiːlaˈtrɛn.ta]
La biodiversità è l’insieme degli organismi viventi appartenenti a differenti ecosistemi. La biodiversità include flora, fauna e microrganismi, unitamente agli ecosistemi in cui questi si sviluppano, come le foreste, le praterie, i deserti e altri habitat naturali
C
The Study of
The Goal of
The Standards
Criteria) +Minimum Environmental Criteria (CAM) are ecological standards established for various procurement phases. They identify the best environmental solutions for projects, products, or services throughout their life cycles. Their application encourages companies to invest in sustainable practices in response to public administration demands.
What does it mean?
What does it mean?
Certify through
What does it mean?
The Study of
Carbon footprint
[ˈkɑːbᵊn ˈfʊtprɪnt]
The carbon footprint is a method of measuring greenhouse gas emissions that are directly or indirectly produced by an activity, organization, or product. It is expressed in units of CO₂ equivalent.
The Goal of
Carbon neutrality
[ˈkɑːbᵊn njuːˈtræləti]
The Standards
CAM
[ˈkam]
What does it mean?
CBAM
[ˈʧi ˈbam]
Certify through
Crediti di carbonio
[ˈkreːdi.ti di karˈbɔːnjo]
CSRD
[ˈʧi ˈɛs.se ˈɛr.re ˈdi]
What does it mean?
Climate positive
[ˈklaɪmət ˈpɒzətɪv]
"Climate positive" includes all strategies to absorb existing greenhouse gas emissions and reduce those from industrial activity. These strategies aim not only for neutrality but for a positive environmental and social impact.
What does it mean?
Corporate Social Responsibility
[ˈkɔːpᵊrət ˈsəʊʃᵊl rɪˌspɒnsɪˈbɪləti]
CSR refers to a set of principles, methods, and ethical rules companies adopt to integrate ESG factors into daily operations. Included in the Corporate Sustainability Reporting Directive, CSR translates into strategies that generate positive environmental and social impacts internally and externally.
D
The Strategy of
Understanding the
The Strategy of
Decarbonizzazione
[de.kar.bo.nid.ʣatˈʦjoːne]
Understanding the
Industrial digitalization
[di.ʤi.ta.lid.ʣatˈʦjoːne in.duˈstrjaːle]
La digitalizzazione industriale si riferisce alla trasformazione dei processi industriali attraverso l’adozione e l’integrazione di tecnologie digitali avanzate. Questo include l’utilizzo di sensori intelligenti, l’Internet delle cose (IoT), l’analisi dei dati, l’intelligenza artificiale (AI), la robotica avanzata e altri strumenti che ottimizzano le operazioni di produzione, migliorando l’efficienza complessiva ed evitando sprechi di energia e risorse
E
Let's talk about
What does it mean?
What does it mean?
The standards of
Let's talk about
Economia circolare
[e.ko.noˈmiːa ʧir.koˈlaːre]
What does it mean?
Energie rinnovabili
[eˈnɛr.ʤe rin.noˈvaːbiːli]
Renewable energies are sources that respect Earth's biochemical balance as they are inexhaustible and non-polluting. Main renewable sources include wind, solar, geothermal, biomass, and hydroelectric energy.
What does it mean?
Energy management
[ˈɛnəʤi ˈmænɪʤmənt]
Energy management refers to company strategies for measuring and monitoring energy consumption to achieve savings. These efforts reduce environmental impact and allow companies to access tax incentives for efficiency.
The standards of
ESRS
[e ˈɛs.se ˈɛr.re ˈɛs.se]
European Sustainability Reporting Standards (ESRS) are corporate sustainability reporting standards issued by the European Financial Reporting Advisory Group (EFRAG), an independent body appointed by the EU Commission. They are structured across general and sector-specific areas.
F
The Importance of
What does it mean?
The Importance of
Fattori ESG
[fatˈtoːri e ˈɛs.se ˈʤi]
What does it mean?
Finanza sostenibile
[fiˈnan.ʦa so.steˈniːbiːle]
Sustainable finance is an investment approach guided by ESG criteria, where capital is allocated to eco-sustainable projects.
G
Greenhouse Gases (GHG) +GHGs are atmospheric gases that absorb and emit thermal energy, contributing to the greenhouse effect. Excessive levels contribute to global warming. Common GHGs include carbon dioxide, methane, nitrous oxide, hydrofluorocarbons, perfluorocarbons, and carbon sulfides.
What are the
Green Bonds +Green bonds are financial instruments issued by public or private entities to fund projects or activities with positive environmental, climate, or social impact.
What is the
Practices of
Conducts of
What does it mean?
Gas a effetto serra
[ˈɡas a eˈffɛːtto ˈsɛr.ra]
GHGs are atmospheric gases that absorb and emit thermal energy, contributing to the greenhouse effect. Excessive levels contribute to global warming. Common GHGs include carbon dioxide, methane, nitrous oxide, hydrofluorocarbons, perfluorocarbons, and carbon sulfides.
What are the
Green bond
[ɡriːn bɒnd]
Green bonds are financial instruments issued by public or private entities to fund projects or activities with positive environmental, climate, or social impact.
What is the
Green Deal
[ɡriːn diːl]
The Green Deal is a set of EU strategic initiatives aiming for climate neutrality by 2050. It includes programs like Fit for 55, an action plan for reducing GHG emissions and achieving net-zero.
Practices of
Greenhushing
[ɡriːnˈhʌʃɪŋ]
Greenhushing occurs when companies, afraid of being accused of greenwashing, deliberately withhold information about their sustainable products, services, or processes.
Conducts of
Greenwashing
[ɡriːnˈwɒʃɪŋ]
Greenwashing is when a company, organization, or institution falsely presents itself as more eco-friendly than it is, to improve public image or gain economic benefits without real change.
Greenwashing is when a company, organization, or institution falsely presents itself as more eco-friendly than it is, to improve public image or gain economic benefits without real change.
What does it mean?
GRI
[ˈʤi ˈɛr.re ˈi]
GRI (Global Reporting Initiative) is a nonprofit organization that defines global sustainability reporting standards. Many companies use GRI certification to show compliance with these standards.
I
What does it mean?
The Role of
What does it mean?
Industry 5.0
[inˈduːstrja ˈʧiɳ.kwe ˈpun.to ˈʣɛːro]
Industry 5.0 integrates advanced digital technologies (AI, IoT, robotics) with human-centric values. The National Transition Plan 5.0 supports investments aligned with these principles.
The Role of
ISO
[ˈiːzo]
L’Organizzazione Internazionale per la Normazione (ISO – International Organization for Standardization) è un ente che si occupa dell’elaborazione di standard e norme tecniche, le cd. norme ISO. Inizialmente nate con le unità di misura, le norme ISO sono attualmente 22.000 e coprono ambiti che vanno dall’ambiente alla sicurezza sul lavoro.<
L
The methodology
LCA +LCA, or Life Cycle Assessment, is a methodological tool that evaluates the environmental impacts of a product or service throughout its entire life cycle. It allows for a comprehensive view of the sustainability of a specific activity or product.
The methodology
LCA
[ˈɛl.le ˈʧi a]
LCA, or Life Cycle Assessment, is a methodological tool that evaluates the environmental impacts of a product or service throughout its entire life cycle. It allows for a comprehensive view of the sustainability of a specific activity or product.
M
What does it mean?
What does it mean?
Mitigazioni delle emissioni
[mi.ti.ɡatˈʦjoːne ˈdɛl.le e.misˈsjoːni]
N
Toward a future that is
Toward a future that is
NetZero
[nɛt ˈʣɛːro]
NetZero refers to achieving a balance between the amount of greenhouse gases emitted and the amount removed or offset, so that the net quantity of gases released into the atmosphere is zero. The NetZero goal aims to mitigate climate change by reducing the human impact on the environment.
O
What are the
(obbiettivi di sviluppo sostenibile) +The Sustainable Development Goals (SDGs) are the 18 goals set by the United Nations in 2015 as part of the 2030 Agenda for Sustainable Development. These goals aim to address major global challenges such as poverty, education, health, gender equality, environmental protection, and peace.
What are the
Obiettivi di sviluppo sostenibile
[ob.bjetˈtiːvi di zviˈlup.po so.steˈniːbiːle ˈɛs.seˈdiˈʤi]
The Sustainable Development Goals (SDGs) are the 18 goals set by the United Nations in 2015 as part of the 2030 Agenda for Sustainable Development. These goals aim to address major global challenges such as poverty, education, health, gender equality, environmental protection, and peace.
P
What is the
The Objectives of the
What is the
Pdr125
[ˈpi ˈdi ˈɛr.re ˈʧɛn.toˈven.tiˈʧiɳ.kwe]
La sigla Pdr125 indica la certificazione per la parità di genere e prende il nome da un documento programmatico italiano, l’UNI/PdR 125:2022. Lo scopo della Certificazione è quello di avviare un percorso volto alla promozione dell’equità e dell’inclusione in azienda, riducendo il gender gap tra dipendenti uomini e donne e garantendo pari opportunità di carriera e formazione.
The Objectives of the
Protocollo di Kyoto
[pro.toˈkɔl.lo di ˈkjɔːto]
The Kyoto Protocol is an international treaty focused on reducing greenhouse gas emissions. It was adopted in 1997 during the UN Conference on Climate Change held in Kyoto and aims to mitigate the risks associated with global warming.
R
What is the
Regulation EUDR – Deforestation +Regulation (EU) 2023/1115 (EUDR), in force since June 2023, aims to reduce the social and environmental impacts associated with the EU's supply chains. The regulation prohibits the import, export, or marketing of products related to deforestation or forest degradation.
What is the
Regolamento EUDR - deforestazione
[re.ɡo.laˈmen.to e ’u ‘di ˈɛr.re] - [de.fo.re.statˈʦjoːne]
>La sigla Pdr125 indica la certificazione per la parità di genere e prende il nome da un documento programmatico italiano, l’UNI/PdR 125:2022. Lo scopo della Certificazione è quello di avviare un percorso volto alla promozione dell’equità e dell’inclusione in azienda, riducendo il gender gap tra dipendenti uomini e donne e garantendo pari opportunità di carriera e formazione.
S
What is the
What is the
What is the
What does it mean?
Acting for the Common Good with
(Società Benefit) +Benefit Corporations (B Corps) are a legal business form that combines profit goals with social and environmental purposes. This model is accessible to all companies, except nonprofit organizations.
Who are the
What is the
Scope 1
[skəʊp wʌn]
Scope 1 refers to the category of direct greenhouse gas emissions from sources owned or controlled by an organization. These include emissions from facilities, company vehicles, or industrial processes managed directly by the company.
What is the
Scope 2
[skəʊp tuː]
Scope 2 refers to the category of indirect greenhouse gas emissions resulting from the generation of electricity or other forms of energy purchased and consumed by the organization. These emissions are produced externally but are associated with the organization’s energy use—for example, electricity used in offices or production plants.
What is the
Scope 3
[skəʊp θriː]
Scope 3 refers to indirect emissions that are not under the direct control of the organization but are associated with its operations. These include emissions from suppliers, employee travel, transportation of goods, and the use of products and services by end-users.
What does it mean?
Shareholder engagement
[ˈʃeəˌhəʊldər ɪnˈɡeɪʤmənt]
Shareholder engagement refers to the process through which shareholders interact with a company’s management or board of directors to influence decisions on strategic, governance, environmental, and social issues.
Acting for the Common Good with
Benefit Society
[so.ʧeˈta beˈnɛːfit]
Benefit Corporations (B Corps) are a legal business form that combines profit goals with social and environmental purposes. This model is accessible to all companies, except nonprofit organizations.
Who are the
Stakeholder
[ˈsteɪkˌhəʊldə]
Stakeholders are individuals, groups, or entities that have an interest in or are affected by the activities and decisions of an organization. These can include employees, customers, suppliers, investors, communities, and institutions.
T
The EU System of
The EU System of
Tassonomia sostenibile
[tas.so.noˈmiːa so.steˈniːbiːle]
The EU taxonomy is a classification system created by the European Commission to identify which economic and financial activities can be considered environmentally sustainable and aligned with sustainable development goals.
W
What is the
What is the
Water footprint
[ˈwɔːtə ˈfʊtprɪnt]
The water footprint is a sustainability indicator that measures the total volume of freshwater used—either directly or indirectly—by a specific activity, organization, product, or individual throughout its life cycle.
