Title GLOSARIO TOTAL_EN.pdf ✅

Environment & Sustainability SCHOOL GLOSSARY
2 Environment & Sustainability SCHOOL Exponential Learning, S.L. All rights reserved. INDEX A ....................................................................................................................................... 3 B ..................................................................................................................................... 10 C ..................................................................................................................................... 16 D ..................................................................................................................................... 30 E ..................................................................................................................................... 33 F...................................................................................................................................... 43 G..................................................................................................................................... 45 H..................................................................................................................................... 53 I....................................................................................................................................... 55 J ...................................................................................................................................... 62 K..................................................................................................................................... 63 M .................................................................................................................................... 68 N ..................................................................................................................................... 73 O..................................................................................................................................... 77 P...................................................................................................................................... 80 Q..................................................................................................................................... 87 R ..................................................................................................................................... 88 S...................................................................................................................................... 94 T ................................................................................................................................... 111 U ................................................................................................................................... 116 V ................................................................................................................................... 120 W.................................................................................................................................. 122 Z ................................................................................................................................... 126
3 Environment & Sustainability SCHOOL Exponential Learning, S.L. All rights reserved. A 2030 Agenda In September 2015, the UN General Assembly adopted the 2030 Agenda for Sustainable Development, an action plan in favor of people, the planet, prosperity, and peace. It aimed to promote shared economic prosperity and environmental protection for all countries and to strengthen peace and access to justice. The adopted resolution recognizes that the world's greatest challenge today is the eradication of poverty and affirms that, without achieving it, there can be no sustainable development. Thus, it defended working together to put an end to poverty by 2030. The agenda sets out 17 Goals with 169 integrated and indivisible targets covering the economic, social, and environmental spheres. Accord on Fire and Building Safety in Bangladesh Following the Rana Plaza disaster, the new prevention agreement was called the "Accord on Fire and Building Safety in Bangladesh". In May 2013, the Accord was launched with 43 corporate signatories from 13 different countries and 10 union signatories, including 2 global union federations and 8 federations in Bangladesh. It was an unprecedented agreement, in which companies committed to require independent inspections at their suppliers' factories and several other measures aimed at preventing risks and protecting their suppliers' personnel and facilities. Accountability The concept of accountability has to do with transparency and disclosure of non- financial information, with auditing and compliance with the law. The company must communicate non-financial information to stakeholders in a transparent, open, and effective manner. It must inform, justify, and assume responsibilities. Accountability is a company's way of assuming its responsibility as a company and being transparent about the impact of its policies, decisions, actions, products, and services on the different stakeholders. The principles on which accountability is based are inclusiveness, materiality, responsiveness, and impact. Accredited verifier A major difference between GBP and EU standard for green bonds is the mandatory appointment of an accredited verifier: the issuer must appoint one to confirm the alignment of the Green Bond Framework with the EU standard and provide a verification of the final allocation report (to be published by the issuer, after full allocation of proceeds). Action Plan on Financing Sustainable Growth Communication from the Commission to the European Parliament, the European Council, the Council, the European Central Bank, the European Economic and