| ACI | Anti-corruption and Integrity |
| CDP | Carbon Disclosure Project |
| CDSB | Climate Disclosure Standards Board |
| COSO | Committee of Sponsoring Organizations of the Treadway Commission |
| CSR | Corporate Social Responsibility |
| CSRD | EU Corporate Sustainability Reporting Directive |
| EIA | Environmental Impact Assessment |
| EITI | Extractive Industries Transparency Initiative |
| ERM | Enterprise Risk Management |
| ESG | Environmental, Social and Governance |
| ESRS | European Sustainability Reporting Standards |
| ETS | Emissions Trading System |
| EU | European Union |
| GDP | Gross Domestic Product |
| GHG | Greenhouse Gas |
| GRI | Global Reporting Initiative |
| GSM | General Shareholder Meeting |
| IAASB | International Auditing and Assurance Standards Board |
| ILO | International Labor Organization |
| IFRS | International Financial Reporting Standards |
| MNE | Multinational Enterprise |
| NCP | National Contact Point |
| NDC | Nationally Determined Contributions |
| NFRD | Non-Financial Reporting Directive |
| PPO | Public Policy Objective |
| PPP | Public Private Partnership |
| PSO | Public Service Obligation |
| RBC | Responsible Business Conduct |
| SASB | Sustainability Accounting Standards Board |
| SBTI | Science-Based Targets Initiative |
| SDGs | Sustainable Development Goals |
| SME | Small and Medium-sized Enterprise |
| SOE | State-Owned Enterprise |
| SPP | Sustainable Public Procurement |
| TCFD | Task Force for Climate-related Financial Disclosures |
| UNEP | United Nations Environment Programme |
| UNGPs | United Nations Guiding Principles on Business and Human Rights |
| WBCSD | World Business Council for Sustainable Development |
State‑Owned Enterprises and Sustainability
Leading by Example
