Asset-based community development

An approach to sustainable, community-driven development based on the premise that communities can drive the development process themselves by identifying and mobilizing existing but often unrecognized assets.

Assets under management (AUM)

The combined market value of the assets controlled by an asset manager (private equity firm, investment fund, depository institution, etc) on behalf of clients.

Assigned amount unit (AAU)

A Kyoto Protocol unit equal to 1 metric tonne of CO2 equivalent.

Assigned female/male At birth (AFAB/AMAB)

Refers to intersex people born with ambiguous genitals. It is also used by trans and non-binary people.

Assimilation

Where a person or group gives up certain aspects of their culture to adapt to the beliefs, language, patterns, and behaviours of a new host country or community.

Association of Climate Change Officers (ACCO)

US-based professional development membership organisation and cross-sector community of practice for individuals addressing climate change in their organisations’ operations and mission.

Assurance

The outcome and process of providing stakeholders with a degree of confidence or comfort.

Atmosphere

The gaseous envelope surrounding the Earth.

Attention Deficit Hyperactivity Disorder (ADHD)

A neurodevelopmental disorder characterised by excessive amounts of inattention, hyperactivity, and impulsivity that are pervasive, impairing in multiple contexts, and otherwise age-inappropriate.

Attribution

In an ESG context, the portion of any outcomes that can be claimed by an intervention.

Audit

A formal inspection of an organization’s accounts or operations, typically by an independent entity.

Audit committee

The committee responsible for overseeing a company’s external audits.

Australasian Centre for Corporate Responsibility (ACCR)

An Australian research and shareholder advocacy organisation focused on engaging with investors on how listed companies, industry associations, and other entities are managing climate, labour, human rights and governance issues.

Autism Spectrum Disorder (ASD)

Neurological differences caused by atypical brain connections affecting development.

Avoided deforestation

Protecting native forest in areas that would otherwise be cleared for crops or grassland.

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