| AGM | Annual General Shareholder Meeting |
| AMF | Autorité des marchés financiers (France) |
| ASSA | Australian Standard on Sustainability Assurance |
| ASX | Australian Stock Exchange |
| BoD | Board of Directors |
| BSE | Budapest Stock Exchange |
| BVB | Bucharest Stock Exchange |
| CEO | Chief Executive Officer |
| CFO | Chief Financial Officer |
| CIPC | Companies and Intellectual Property Commission (South Africa) |
| CONASSIF | National Council of Supervision of the Financial System (Costa Rica) |
| COVID-19 | Coronavirus Disease 2019 |
| EFRAG | European Financial Reporting Advisory Group |
| ESG | Environmental, Social and Governance |
| ESRS | European Sustainability Reporting Standards |
| EU | European Union |
| FCA | Financial Conduct Authority (United Kingdom) |
| FINMA | Swiss Financial Market Supervisory Authority |
| FRC | Financial Reporting Council (United Kingdom) |
| FSA | Financial Services Agency (Japan) |
| G20 | Group of Twenty |
| GDP | Gross Domestic Product |
| GHG | Greenhouse Gas |
| IAASB | International Auditing and Assurance Standards Board |
| IAS | International Accounting Standards |
| IFRS | International Financial Reporting Standards |
| ILO | International Labour Organisation |
| IMF | International Monetary Fund |
| IOSCO | International Organization of Securities Commissions |
| IPO | Initial Public Offering |
| ISA | Israel Securities Authority |
| ISAE | International Standard on Assurance Engagements |
| ISIN | International Securities Identification Number |
| ISSA | International Standard on Sustainability Assurance |
| ISSB | International Sustainability Standards Board |
| KOSDAQ | Korea Exchange |
| LAC | Latin America and Caribbean |
| LSEG | London Stock Exchange Group |
| LTIM | Long Term Incentive Mechanisms |
| MCA | Ministry of Corporate Affairs (India) |
| MTF | Multilateral Trading Facility |
| n.a. | Not Available |
| NASDAQ | National Association of Securities Dealers Automated Quotations |
| NYSE | New York Stock Exchange |
| NZD | New Zealand Dollar |
| NZX | New Zealand Stock Exchange |
| OECD | Organisation for Economic Co-operation and Development |
| ORICGS | Central Storage of Regulated Information in Latvia |
| OTC | Over The Counter |
| REIT | Real Estate Investment Trust |
| RPT | Related Party Transaction |
| SB | Supervisory Board |
| SC Malaysia | Securities Commission (Malaysia) |
| SEBI | Securities and Exchange Board of India |
| SEC | Securities and Exchange Commission (United States) |
| SER | SIX Exchange Regulation AG (Switzerland) |
| SFC | Financial Superintendence of Colombia |
| SME | Small and Medium-sized Enterprise |
| SPAC | Special Purpose Acquisition Company |
| SPC | Severance Payment Cap |
| SPO | Secondary Public Offering |
| SRD II | EU Shareholder Rights Directive II |
| SWF | Sovereign Wealth Fund |
| TCFD | Task Force on Climate Related Financial Disclosures |
| TRBC | The Reference data Business Classification |
| UK | United Kingdom |
| US | United States |
| USD | United States Dollar |
OECD Corporate Governance Factbook 2025
