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Glossary: D-H (19 terms)

ECO-EFFICIENCY

The state of creating more goods and services using fewer resources, and generating less waste and pollution.

ECO-LABELLING

An "eco-label" identifies a product as having less impact on the environment, because it meets a series of ecological conditions based on life cycle considerations.

ECONOMIC PERFORMANCE INDICATOR

Variable or measurement relating to the impact of an organisation on the economic circumstances of its stakeholders, as well as on local, national and global economic systems.

EFQM MODEL

Self-assessment model that provides a working framework for the incorporation of criteria of excellence into an organisation’s management. The Model evaluates both the results achieved and the systems and/or processes used in their obtention.

ENVIRONMENT

The whole complex medium in which an organisation operates, including the atmosphere, water, land, natural resources, flora, fauna, human beings and their respective interactions.

ENVIRONMENTAL ASPECT

Element of an organisation's activities, products or services that may interact with the environment. A significant environmental aspect is one that has or may have a significant environmental impact.

ENVIRONMENTAL IMPACT

Any change in environmental conditions, for better or worse, ascribable wholly or in part to an organisation’s activities, products and services.

ENVIRONMENTAL MANAGEMENT

Set of processes and systems to minimise an organisation’s environmental impact in the pursuit of its activity.

ENVIRONMENTAL PERFORMANCE INDICATOR

Variable or measurement relating to the impact of an organisation on inhabited and non inhabited natural spaces, ecosystems, land, water and air.

EUROPEAN ALLIANCE FOR CSR

Initiative headed by the European Commission inviting all European corporates who so wish to join in disseminating CSR ideas and practice by means of specific initiatives.

FINANCIAL EDUCATION

Advice, guidance and information dispensed by financial institutions to their customers, to help them develop their financial capability.

FINANCIAL SUPPLEMENT INDICATORS

GRI indicators specific to the financial sector. A new version of the supplement has come out in 2008, combining social and environmental indicators in a single block.

FINANCING

Obtention by a person, company or public body of the funds or resources needed to meet the monetary cost of a budget, project or economic activity.

GEOGRAPHICAL ACCESSIBILITY

Elimination of geographical barriers so products and services reach all people regardless of where they live.

GLOBAL COMPACT

A United Nations initiative to protect human rights and promote the alignment of business operations and strategies with recognised labour and environmental principles.

GLOBAL REPORTING INITIATIVE (GRI)

International project whose mission is to prepare and disseminate Sustainability Reporting Guidelines. These are voluntary guidelines for use by organisations wishing to report on the economic, social and economic dimensions of their activities.

GOOD PRACTICES

projects or experiences that stand as an example or benchmark for their positive impact in CSR-related areas.

GREENHOUSE GASES

Greenhouse gases include CO2, CH4, NOx, O3, HFCs, PFCs and SF6. The main instrument for their control is the Kyoto Protocol.

HUMAN RIGHTS

The basic freedoms and rights corresponding to each individual by reason of his or her human nature and condition, including the right to live in dignity.