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Rating Agency), for his intellectual support and guidance in the long term
Acknowledgements
xxxvi



development of the model used to analyse the risk of companies, and to his
mother who has been a long term support in project of this nature.
While the Authors gratefully acknowledge the assistance of all of the
above the Author and the Contributors accept responsibility for the final
publication.
Abbreviations and acronyms


A$ Australia Dollars
ADB Asian Development Bank
AGM Annual General Meeting
AMD Accounts Modernisation Directive
AOSIS Alliance Of Small Island States
APG Asia-Pacific Group
APOSHO Asia-Pacific Occupational Safety and Health Organisation
BAT Best Available Technique
BAU Business As Usual
BCI Business Continuity Institute
Bcm Billion cubic metres (unit of volume, e.g. for gas)
BGE Balanced Growth Equivalent
Bl Barrel of oil
BoD Board of Directors
Boe Barrels of oil equivalent
BPM Best Practicable Means
BPO Business Process Outsourcing
BSI British Standards Institute
BSR Business for Social Responsibility (US)
C$ Canadian Dollar
C Carbon (to convert 1 tonne of C into CO2, multiply by 12/44)
CA Corporate Accountability
CBA Cost Benefit Analysis
CBC Commonwealth Business Council
CCGT Combined Cycle Gas Turbine
CCOHS Canadian Centre for Occupational Health and Safety
CCS Carbon Capture and Storage
CDD Cultural Due Diligence
CDM Clean Development Mechanism
CDP Carbon Disclosure Project
CEO Chief Executive Officer
CEP Council for Economic Priorities
CER Certified Emission Reduction
CERCLA Comprehensive Environmental Response, Compensation &
Liability Act
CERES Coalition for Environmentally Responsible Economies
CFCs Chloro Fluoro Carbons
CFL Compact Fluorescent Lamp
CFO Chief Financial Officer
Abbreviations and acronyms
xxxviii



CG Corporate Governance
CGE Computable General Equilibrium
CH4 Methane (greenhouse gas)
CHP Combined Heat and Power
CIMA Chartered Institute of Management Accounting
CIO Chief Investment Officer
CITES Convention on the International Trade in Endangered Species
CO2 Carbon dioxide
CO2e CO2 equivalent
COP Conference Of the Parties
COSHH Control of Substances Hazardous to Health Regulations
CR Corporate Responsibility
CRO Corporate Responsibility Officer
CSD Commission for Sustainable Development
CSR Corporate Social Responsibility
dCHP Decentralised Combined Heat and Power
DEFRA Department for Environment, Food and Rural Affairs (UK)
DEHP Di(2-ethylhexyl)phthalate
DFID Department For International Development (UK)
DFIU French-German Institute for Environmental Research
DFT Department For Transport (UK)
DG Directorate General (EU)
DTI Department for Trade and Industry (UK)
DVT Deep Vein Thrombosis
EA Environment Agency (UK)
EA Environmental Assessment
EBITDA Earnings Before Interest, Taxes, Depreciation and Amortisation
EBRD European Bank for Reconstruction and Development
EC European Commission
EDR Enhanced Directors™ Report
EEA European Environment Agency
EES Economic, Environmental and Social
EFR Extra-Financial Risk
EHS Environment, Health and Safety
EIA Environmental Impact Assessment
ELV End-of-Life Vehicle
EMAS Eco-Management Auditing Scheme (EU)
EMAS Environmental Management Assistance System
EME Established Market Economies
EMS Environmental Management System
EP Equator Principles
EPA Environmental Protection Agency (US)
EPCRA Emergency Preparedness and Community Right to Know Act
EPS Earnings Per Share
ERM Enterprise Risk Management
ESG Environmental, Social and Governance issues
Abbreviations and acronyms xxxix



ETI Ethical Trading Initiative
ETS Emission Trading System (EU)
EU European Union
EUROSIF European Sustainable and Responsible Investment Forum
FAO UN Food and Agriculture Organisation
FATF Financial Action Task Force
FCCC Framework Convention on Climate Change (UN)
FDI Foreign Direct Investment
FM Fund Managers
FOB Free On Board
FoE Friends of the Earth
FPB Forum for Private Business
FRRP Financial Reporting Review Panel
FSA Financial Services Authority (UK)
FSA Food Standards Agency
FSB Federation of Small Businesses
FT Financial Times
FTSE Financial Times Stock Exchange
G Giga: 10 to the power of 9
GATT General Agreement on Trade and Tariffs
GCM Global Climate Model
GDP Gross Domestic Product
GEF Global Environment Facility
GHG Greenhouse Gas
GHS Globally Harmonised System of Classification of Chemicals
GM Genetically Modified
GMO Genetically Modified Organism
GMT Global Mean Temperature
GNP Gross National Product
GO Governmental Organisation
GPG Global Public Goods
GPP Gross Primary Production
GRI Global Reporting Initiative
GSP Global Sullivan Principles
GtC Gigatonne of Carbon
GWP Global Warming Potential
GWP Gross World Product
H2O Water Vapour
HDI Human Development Index
HFC Hydro Fluoro Carbon
HR Human Resources
HMT Her Majesty™s Treasury (UK)
HSE Health & Safety Executive (UK)
HSMS Health and Safety risk Management System
HVAC Heating, Ventilation and Air Conditioning
I-INCE International Institute of Noise Control Engineering
Abbreviations and acronyms
xl



IA(M) Integrated Assessment (Model)
IAEA International Atomic Energy Agency
IBE Institute of Business Ethics
ICAEW Institute of Chartered Accountants in England and Wales
ICC International Chamber of Commerce
ICCP International Climate Change Partnership
ICSA Institute of Chartered Secretaries and Administrators
ICT Information Communications Technologies
IEA International Energy Agency
IEA International Ergonomics Association
IEMA Institute of Environmental Management and Assessment
IEPA Irish Environmental Protection Agency
IETA International Emission Trading Association
IFRS International Financial Reporting Standards
IIASA International Institute for Applied System Analysis
IIGCC Institutional Investors Group on Climate Change
IiP Investors in People
IISD International Institute for Sustainable Development
ILO International Labour Organisation
IMF International Monetary Fund
INGO International Non-Governmental Organisation
IP Intellectual Property
IPCC Intergovernmental Panel on Climate Change
IPR Intellectual Property Rights
IR Investor Relations
ISIC International Standard Industrial Classification
ISO International Organisation for Standardisation
IT Information Technology
ITES Information Technology Enabled Services
IUCN International Union for the Conservation of Nature
J Joule Newton Metre (International Standard unit of energy)
JI Joint Implementation
JRC Joint Research Centre (EU)
K Kilo: 10 to the power of 3
KPIs Key Performance Indicators
KWh Kilowatt hour
Lb Pound (unit of weight. 1 lb 0.454 kg)
LCCI London Chamber of Commerce and Industry
LDC Least Developed Country
LIC Low Income Country
LLP Limited Liability Partnership
LNG Liquid Natural Gas
LPG Liquid Petroleum Gas
LSE London Stock Exchange
M Mega: 10 to the power of 6
MAC Marginal Abatement Cost
Abbreviations and acronyms xli



MARPOL The Convention for the Prevention of Pollution from Ships (1973)
MDGs Millennium Development Goals
MERs Market Exchange Rates
MIC Middle Income Country
MIT Massachusetts Institute of Technology
MPS Metropolitan Police Service
Mtoe Mega tonnes oil equivalent
N2O Nitrous oxide (greenhouse gas)
NAFTA North American Free Trade Agreement
NASA National Aeronautics and Space Administration
NASDAQ National Association of Securities Dealers Automated Quotation
System Stock Market
NCGGs Non-Carbon Greenhouse Gases
NED Non-Executive Director
NEPSE Nepal Stock Exchange
NGO Non-Governmental Organisation
NIC Newly Industrialised Country
NMHC Non-Methane Hydro Carbon
NOx Nitrogen oxides (local air pollutants)
NRD Natural Resource Damages
NYSE New York Stock Exchange
ODA Official Development Assistance
ODS Ozone Depleting Substances
OECD Organisation for Economic Co-operation and Development
OFR Operating Financial Review (UK)
OPEC Organisation of Petroleum Exporting Countries
ORM Operational Risk Management
OSHA Occupational Safety & Health Administration (US)
OSPAR Convention of the Marine Environment of North-East Atlantic
(1992)
P Peta: 10 to the power of 15
P/E or P:E Price-to-Earnings ratio
PBB Polybrominated Biphenyls
PBDE Polybrominated Diphenyl Ethers
PCAOB Public Company Accounting Oversight Board
PCB Polychlorinated Biphenyls
PDA Personal Development Assistant
PFC Per Fluoro Carbon
PICG Pakistan Institute of Corporate Governance
PLC Public Limited Company
POP Persistent Organic Pollutant
PPC Pollution Prevention and Control
ppm parts per million (by volume/weight)
PPP Polluter Pays Principle
PPP Purchasing Power Parity
PR Public Relations
Abbreviations and acronyms
xlii



R&D Research and Development
RD&D Research, Development and Demonstration
REACH Registration, Evaluation and Authorisation of Chemicals
RIA Regulatory Impact Assessments
RMF Risk Management Factor
RoHS Restriction of Hazardous Substances Directive 2002/95/EC
ROI Return on Investment
ROSC Report on the Observance of Standards and Codes
SARA Superfund Amendments and Reauthorisation Act (1980)
SD Sustainable Development

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