OECD Business and Finance Outlook 2020

Abbreviations and acronyms

ACI	Anti-corruption and integrity
ACSI	Australia Council of Super Annuation Investors
ACWI	All Countries World Index
AUM	Assets Under Management
CBAs	Cost benefit analyses
CCAs	Community choice aggregators
CDP	Carbon Disclosure Project
CDP	Carbon Disclosure Project
CO2	Carbon dioxide
COP21	21st Conference of the Parties
COVID-19	Novel Coronavirus Disease of 2019
CRR-2	Capital Requirements Regulation
CSR	corporate social responsibility
E	Environnemental
E&S	Environmental and Social Risk
EBA	European Banking Authority
EC	European Commission
EEA	European Economic Area
EIOPA	European Insurance and Occupational Pensions Authority
EP	Equator Principles
EPFI	Equator Principles Financial Institution
ESCOs	Energy Service Company
ESG	Environmental, social and governance
ESIA	Environmental and Social Impact Assessment
ESMA	European Securities and Markets Authority
ESR	Environmental Social Risk
ETF	Exchange-traded Fund
EU	European Union
FTSE	Financial Times Stock Exchange
G20 (IWG)	G20 Infrastructure Working Group
G20 IDI	G20 Infrastructure Data Initiative
G20/OECD Principles	G20/OECD Principles of Corporate Governance
GDP	Gross Domestic Product
GHG	Green House Gas
GI Hub	Global Infrastructure Hub
GRI	Global Reporting Initiative
GSIA	Global Sustainable Investment Alliance
GSSB	Global Sustainability Standards Board
IASB	International Accounting Standards Boar
IEA	International Energy Agency
IFC	International Finance
IFRS	International Financial Reporting Standard
IIRC	International Integrated Reporting Council
ILO	International Labour Organisation
IMF	International Monetary Fund
IOPS	International Organisation of Pension Supervisors
IPO	Initial Public Offering
IR	International Framework for Integrated Reporting
ISO	International Organization for Standardization
JFSA	Japan Financial Services Agency
KPI	Key Performance Indicator
LMA	Loan Markets Association
LPFs	Large Pension Funds
MNE	multinational enterprise
MSCI	Morgan Stanley Capital International
NASDAQ	National Association of Securities Dealers Automated Quotations exchange
NCP	National Contact Points
NFRD	Non-Financial Reporting Directive
NGFS	Network for Greening the Financial System
NPL	Non-performing loan
OECD	Organisation for Economic Co-operation and Development
OECD ESG Survey	OECD survey on ESG integration by insurance companies and pension funds
Paris Agreement	Paris Agreement on Climate Action
PPRFs	Public Pension Reserve Funds
R&D	research and development
RBC	Responsible Business Conduct
ROE	return on equity
S&P	Standard & Poor's
S&P	Standard & Poor's Composite Index
SASB	Sustainability Accounting Standards Board
SDGs	Sustainable Development Goals
SDIs	Sustainable Development Investments
SEC	Securities and Exchange Commission
SFDR	Regulation on sustainability-related disclosures in the financial services sector
SLLP	Sustainability Linked Loan Principles
SME	Small and Medium Enterprises
SOE	State owned enterprise
SPV	Special purpose vehicle
SRI	Socially Responsible Investment
STP	Sustainability performance targets
TCFD	Task Force on Climate-Related Financial Disclosures
TCFD	Task Force on Climate Related Disclosures
UN	United Nations
UN PRI	United Nations Principles for Responsible Investment
UN SDGs	United Nations Sustainable Development Goals
UNEP FI	United Nations Environment Programme Finance Initiative
UNFCC	United Nations Framework Convention on Climate Change
UNPRI	United Nations Principles of Responsible Investment
US GAAP	United States Generally Accepted Accounting Principle
US SEC	United States Securities and Exchange Commission