Aarhus Convention

The Aarhus Convention on Access to Information, Public Participation in Decision-making and Access to Justice in Environmental Matters


The action of abating or being abated; ending, reducing or subsiding.

Abatement cost curve

See marginal abatement cost curve

Abatement potential

The amount of GHG reductions that could be technologically and economically feasible to achieve.


Discrimination in favour of able-bodied people.

Abnormal accruals

The difference between accrued income and cash flows.

Abnormal returns

The difference between observed changes in stock price minus the expected return of the stock, adjusted for risk.


An organisation that helps early-stage companies improve.


The approval of a policy or system change by the public, politicians, or governments.

Access and Affordability

The ability of a company to ensure broad access to its products and services.


In a D&I context, the “ability to access” the functionality of a system or entity and gain the related benefits.

Acclimate / Acclimation

Adaptation to changes in the natural environment.


In a diversity and inclusion (D&I) context, a change of environment or standard practice that enables an individual with a disability to have equal opportunity, access and participation.


Readiness or duty of individuals and communities to accept responsibility for their actions.

Accounting Manipulation

Purposeful misapplication of generally accepted accounting standards to inflate reported financial results.

Accounting metrics

A set of quantitative and/or qualitative accounting metrics intended to measure performance on a topic.

Accounting Restatement

Disclosure and correction of previously issued financial statements.


The action or process of officially recognising someone as having a particular status or being qualified to perform a particular activity.


A process whereby members of a cultural group adopt the patterns, beliefs, languages, and behaviours of another group’s culture.

Acid deposition

A phenomenon whereby acidic atmospheric pollutants are deposited on earth.

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