ESG Reporting em Inglês: Sustentabilidade e Governança Corporativa

Vocabulário Essencial

Comparativo: como um iniciante diria vs. como um executivo nativo diria

ESG (Environmental, Social, Governance)

A framework for evaluating corporate sustainability and ethical impact.

❌ Básico

"We try to be good for the environment, people and management."

✅ Executivo

"Our ESG score improved 15 points, positioning us in the top quartile of the industry."

Quando usar: Investor relations e annual reports.

Carbon Footprint

Total greenhouse gas emissions caused by an organization.

❌ Básico

"We measured how much CO2 our operations produce."

✅ Executivo

"We've reduced our carbon footprint by 30% through renewable energy adoption."

Quando usar: Environmental reporting e sustainability discussions.

Net Zero

Achieving a balance between emissions produced and removed from atmosphere.

❌ Básico

"We want to produce zero pollution in the future."

✅ Executivo

"We're committed to achieving net zero emissions by 2040 with a validated science-based target."

Quando usar: Sustainability strategy e external communications.

Stakeholder Capitalism

Business model that considers all stakeholders, not just shareholders.

❌ Básico

"We care about customers, employees, and community, not just shareholders."

✅ Executivo

"Our stakeholder capitalism approach balances shareholder returns with community impact."

Quando usar: Corporate strategy e governance discussions.

Greenwashing

Making misleading claims about environmental practices.

❌ Básico

"Some companies say they are green but it's not real."

✅ Executivo

"We've engaged third-party verification to ensure our claims aren't perceived as greenwashing."

Quando usar: Risk management e communications strategy.

Scope 1, 2, 3 Emissions

Categories of greenhouse gas emissions (direct, indirect, value chain).

❌ Básico

"We measure emissions from our factory, from electricity, and from suppliers."

✅ Executivo

"We report Scope 1 and 2 emissions. Scope 3 assessment is in progress with our supply chain."

Quando usar: Carbon accounting e sustainability reporting.