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Glossary: A-C (10 terms)

ASSURANCE

An audit that organisations go through to ensure the credibility and quality of their sustainability reporting.

BASEL II

Also known as the New Basel Capital Accord; a set of rules for banking institutions that establishes minimum capital requirements. Intended to help them control their credit risk.

BENCHMARKING

A technique used to assess the results of a project against those achieved by other companies serving as a reference.

BIODIVERSITY

Term referring to the enormous variety of living beings that populate the Earth, and the ecosystems where they interrelate.

BIOENERGY

Renewable energy obtained from organic matter.

BUSINESS EXCELLENCE

The ability of an organisation to achieve outstanding results on a sustained basis, to the benefit of its stakeholder groups.

CLIMATE CHANGE

A change of climate which is attributed directly or indirectly to human activity that alters the composition of the global atmosphere and which is in addition to natural climate variability observed over comparable time periods. (UN Framework Convention on Climate Change).

CMMI

Model for the assessment and improvement of system and software development and maintenance processes.

CORPORATE GOVERNANCE

Set of principles that regulate the design, structure and operation of a company’s governing bodies, such as its General Assembly and Board of Directors.

CORPORATE IDENTITY

The set of characteristics, values and beliefs that make up an organisation’s identity and set it apart from the rest.