S&P Global Corporate Sustainability Assessment (CSA)

An annual evaluation of companies’ sustainability practices covering over 10,000 companies from around the world.

S&P/TSX Renewable Energy and Clean Technology Index

An index that measures the stock performance of green technology development and sustainable infrastructure solution companies listed on the TSX.

Safe Space

In a D&I context, a virtual or physical place where people can be comfortable expressing themselves without fear.

Salt water intrusion

Displacement of fresh or ground water by the advance of salt water due to its greater density, usually in coastal and estuarine areas.

Sarbanes-Oxley Act of 2002

Sarbanes-Oxley mandates a series of requirements to improve corporate controls and reduce conflicts of interest. It was enacted following the failures of Enron and other companies.

SASB Standards

Under the IFRS Foundation, standards guide the disclosure of financially material sustainability information by companies to their investors.


A person who has extraordinary talents, usually in maths, art or music.

Scenario analysis and planning

A process of examining and evaluating possible events or scenarios that could take place in the future and predicting the various feasible results or possible outcomes.

Scenario storyline

A narrative of a scenario (or scenarios) highlighting the main characteristics, relationships between key driving forces and the dynamics of their evolution.

Science Based Targets initiative (SBTi)

An initiative under the WRI that defines and promotes best practices in emissions reductions and net zero targets in line with climate science.

Science-based target

Targets that are in line with what the latest climate science deems necessary to meet the goals of the Paris Agreement.


See: Terms of Reference (ToR).

Scope ‘X’ emissions

A category of emission that has been proposed for indirect emissions that do not originate from organisations within the reporting organisation’s supply chains, but within third-party organisations over which the reporting organisation has influence, or emissions that are avoided as a direct result of business activities.

Scope 1 Emissions

Direct emissions from owned or controlled sources.

Scope 2 Emissions

Indirect emissions from the generation of purchased energy.

Scope 3 Emissions

All indirect emissions that are not included in scope 2.

Scoping study

The process of determining the content and extent of the matters which should be covered in the environmental information to be submitted to a competent authority for projects which are subject to EIA.

SDG-interaction score

A seven-point scale used to rate interactions between mitigation options and the SDGs.

Sea level change

Global or local changes in mean sea levels due to changes in ocean mass, water density, physical changes to sea beds and shores, and the earth’s gravitational and rotational fields.

Sea surface temperature (SST)

The subsurface bulk temperature in the top few meters of the ocean, measured by ships, buoys, and drifters.

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