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.

Accelerator

An organisation that helps early-stage companies improve.

Accountability

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.

Active Ownership

Actively engaging with the managers and boards of directors of investee companies on business strategy and execution, including specific sustainability issues and policies.

Activist Investor

Investors who try to use an ownership position to actively pursue governance changes at a corporation.

Administration, Going into

When a company becomes insolvent and is put under the management of a licensed practitioner.

Adverse impacts

An asset manager’s Principal Adverse Impacts Statement demonstrates the impact that investment decisions have on sustainability factors.

Agency Cost

An internal company expense incurred by an agent taking action on the principal’s behalf.

Agency Issues / Problems

A conflict of interest between two parties.

Aligned Incentives (Alignment of Incentives)

In business terms, where the corporate goals and related compensation of persons in management (especially senior executives) are aligned with the interests of shareholders.

Anglo-Saxon Model

A term used to describe governance models prevalent in the United Kingdom and the United States.

Annual General Meeting (AGM)

The yearly meeting of a company’s shareholders.

Anti-Bribery

The act of issuing policies, regulations or procedures to inhibit bribery, defined as the offer or request of an item of value to induce the decisions and/or actions of persons subject to public, legal, or ethical responsibilities.

Anti-Corruption

The act of issuing policies, regulations or procedures to inhibit corruption, defined as the use of power for individual benefit.

Apply and Explain

A regulatory approach that assumes organisations comply with a provision of a Code and requires them to explain how their practices achieve this compliance.

Apply or Explain

A regulatory approach that allows organisations to explain publicly why they do not comply with a provision of a Code.

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