A brief glossary of ESG terms The idea that investors should look beyond traditional financial measures and incorporate ESG-related factors into the investment process has broad appeal. It has been espoused by many different groups, each driven by a slightly different set of motives. This has given rise to a profusion of terms to describe this type of investment, each emphasising a particular angle, but with significant overlap among them. In the brief (and certainly incomplete) glossary below, we attempt to summarise the industry jargon.