Acid rain

See acid deposition

Acidification of the Oceans

Chemical reactions that occur when CO2 reacts with seawater in ways that reduce seawater pH, carbonate ion concentration and saturation states of biologically important calcium carbonate minerals.

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.


In an ESG context, an action or task performed in support of a specific impact objective.

Activity Metrics

Data points that measure a company’s ability to use its resources efficiently.

Activity-Based Costing (ABC)

A method used to determine the entire cost of all activities needed to create a product.

Acute risks

Risks involving extremely severe, short-term scenarios that would have an obvious and immediate impact.


In human systems, the process of adjustment to actual or expected climate and its effects to moderate harm or exploit beneficial opportunities. In natural systems, the process of adjustment to actual climate and its effects; human intervention may facilitate adjustment to expected climate and its effects.

Adaptation Fund

Fund established to finance concrete adaptation projects and programmes in developing countries that are particularly vulnerable and are Parties to the Kyoto Protocol.

Adaptive Capacity

The ability of a system to adjust to climate change.


The additional value or outcome contributed by an intervention.


See Attention Deficit Hyperactivity Disorder (ADHD)

Administration, Going into

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


See American Descendants of Slavery

Adverse impacts

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


A suspension of nanoscopic airborne solid or liquid particles that reside in the atmosphere for at least several hours.


See Assigned Female/Male At Birth (AFAB/AMAB)

Affinity Groups

A collection of individuals with similar interests or goals.

Affirmative Action

The practice of favouring groups of people who have been discriminated against in the past.

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