GRI (Global Reporting Initiative) is the independent, international organization that helps businesses and other organizations take responsibility for their impacts, by providing them with the global common language to communicate those impacts.

A framework is a set of guidelines, principles, or best practices that provide a general structure or approach for achieving a specific goal or objective.

Set of criteria used by investors and other stakeholders to evaluate a company's sustainability and social responsibility practices.

Humanity meeting its current needs without overburdening the natural environment or future generations.

Based on the guidance from the SEC and its staff to date, companies should consider topics related to material impacts caused by climate change, among other things, in preparing their SEC filings and providing appropriate disclosures.

Well-intended efforts to tackle sustainability challenges may not make enough difference or encourage superficial changes when more structural ones are required.

Scope 1, 2, and 3 emissions

Organizations claim to fulfill stakeholders' expectations for action on sustainability without actually making any changes in their practice.