An ESG glossary for accountants

February 1, 2023

by Daniel Hood, Accounting Today

Like any area that's of interest to accounting, ESG is rife with acronyms and jargon, covering everything from a multitude of reporting frameworks and standard-setters, to new business entities and major ratings players. A sampling of some of the more important is below.

B corp
A company whose social and environmental performance has been certified against standards set by B Lab

The Corporate Sustainability Reporting Directive, the European Union's ESG standards

A leading provider of sustainability ratings to businesses

Read complete glossary at Accounting Today

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