| ACT | Assessing low-Carbon Transition initiative |
| ADB | Asian Development Bank |
| APLMA | Asian Pacific Loan Market Association |
| ASEAN | Association of Southeast Asian Nations |
| AUM | Assets under management |
| BAT | Best-available technologies |
| BIS | Bank for International Settlements |
| CapEx | Capital expenditure |
| CO2 | Carbon dioxide |
| CA100+ | Climate Action 100+ |
| CBI | Climate Bonds Initiative |
| CIF | Climate Investment Funds |
| COP | Conference of the Parties |
| CPI | Climate Policy Initiative |
| CSL | Climate Safe Lending Network |
| CSRD | Corporate Sustainability Reporting Directive |
| DAC | Development Assistance Committee |
| DFI | Development finance institution |
| DNSH | Do-No-Significant-Harm |
| ECB | European Central Bank |
| EFRAG | European Financial Reporting Advisory Group |
| EMDE | Emerging markets and developing economies |
| EPOC | Environment Policy Committee |
| ESG | Environmental, Social and Governance |
| EU | European Union |
| FT | Financial Times |
| FY | Financial year |
| GDP | Gross Domestic Product |
| GFANZ | Glasgow Financial Alliance for Net Zero |
| GHG | Greenhouse gas |
| ICMA | International Capital Markets Association |
| IEA | International Energy Agency |
| IFC | International Finance Corporation |
| IFRS | International Financial Reporting Standards |
| IGCC | Investor Group on Climate Change |
| ILO | International Labour Organization |
| IMF | International Monetary Fund |
| IPCC | Intergovernmental Panel on Climate Change |
| IPSF | International Platform on Sustainable Finance |
| ISSB | International Sustainability Standards Board |
| JETP | Just Energy Transition Partnership |
| KPIs | Key Performance Indicators |
| LMA | Loan Market Association |
| LSE | London School of Economics and Political Science |
| LSTA | Loan Syndications and Trading Association |
| MAS | Monetary Authority of Singapore |
| MDB | Multilateral development bank |
| METI | Ministry of Economy, Trade and Industry (Japan) |
| MtCO2e | Metric tons of carbon dioxide equivalent |
| MSME | Micro, small and medium-sized enterprise |
| NCRE | Non-Conventional Renewable Energy |
| NDCs | Nationally-Determined Contributions |
| NFRD | Non-Financial Reporting Directive |
| NGFS | Network for Greening the Financial System |
| NGO | Non-governmental organisation |
| OECD | Organisation for Economic Co-operation and Development |
| OpEx | Operational expenditure |
| PACTA | Paris Agreement Capital Transition Assessment |
| Q1 | First quarter |
| R&D&I | Research, development and innovation |
| RBC | Responsible Business Conduct |
| SASB | Sustainability Accounting Standards Board |
| SBTi | Science Based Targets initiative |
| SDA | Sectoral decarbonisation approach |
| SDG | Sustainable Development Goal |
| SEC | Securities and Exchange Commission |
| SFWG | Sustainable Finance Working Group |
| SLB | Sustainability-linked bond |
| SLL | Sustainability-linked loan |
| SPT | Sustainability performance target |
| TCFD | Task Force on Climate-related Financial Disclosures |
| TPI | Transition Pathways Initiative |
| TPT | Transition Plan Taskforce |
| UN | United Nations |
| UNFCCC | UN Framework Convention on Climate Change |
| VCMI | Voluntary Carbon Markets Integrity Initiative |
| WPCID | Working Party on Climate, Investment and Development |
| WWF | World Wildlife Fund |
OECD Guidance on Transition Finance
Ensuring Credibility of Corporate Climate Transition Plans
