Maladaptive actions (Maladaptation)

Actions that may lead to increased risk of adverse climate-related outcomes, including via increased GHG emissions, increased vulnerability to climate change, or diminished welfare, now or in the future.

Malfeasance

Knowingly exceeding authority involving dishonest, fraudulent and improper actions or behaviours.

Management Board

Part of the dual board (two-tier) corporate structure that is most common in Europe.

Management Reporting

A type of business intelligence (BI) containing non-audited financial information that managers use to monitor performance versus target, make decisions, and inform other executives.

Mandatory Gender Pay Gap Reporting

A practice that requires the disclosure of the difference in pay between genders in businesses in England, Scotland and Wales that employ 250 people or more.

Mansplain

Used to describe when men explain something to a person – typically a woman – in a condescending or patronising manner.

Marginal abatement cost (MAC)

See: Marginal abatement cost (MAC) curve.

Marginal abatement cost (MAC) curve

A graph that indicates the cost associated with the last unit (the marginal cost) of emission abatement for varying amounts of emission reduction.

Marine Protected Area

Defined geographical areas of the marine environment established and managed to achieve long-term nature conservation and sustainable use.

Marine Stewardship Council (MSC)

A global non-profit organisation consisting of industry, consumers and fisheries.

Market failure

When inefficient allocation of resources occurs in a free market.

Marrakech Partnership for Global Climate Action (MPGCA)

An initiative that supports the implementation of the Paris Agreement by facilitating collaboration between governments and non-state actors.

Material Information

Non-trivial information that a reasonable investor would consider when making an investment.

Materiality

The quality of being relevant or significant.

Materiality Assessment

A method of identifying ESG issues within a business that could affect the business and be important to the business’ stakeholders.

Materiality Map

A tool that compares sustainability issues that are disclosed across industries and sectors.

Materiality Matrix

A visual representation of a Materiality Assessment.

MDB ‘Follow the Deal’ Project

A partnership between Net Zero Lawyers Alliance (NZLA), Centre for International Sustainable Development Law (CISDL), Green Climate Fund (GCF) and multilateral development banks to assess the role of contracts throughout entire systems in financing transition to net zero both individually and in terms of their systemic interconnectivity.

Measurement, Reporting and Verification (MRV)

The multi-step process to measure the amount of greenhouse gas (GHG) emissions reduced by a specific mitigation activity, such as reducing emissions from deforestation and forest degradation, over a period of time and to report these findings to an accredited third party.

Mediterranean Green Hydrogen Partnership (MGHP)

A partnership initiated by Hydrogen Europe that is intended to be a supranational governing structure for the intercontinental hydrogen market around the Mediterranean Basin.

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