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This document provides a non-exhaustive list of relevant basic concepts, key initiatives and terms that are in common use in the global community of sustainable finance, and have been identified by ISO/TC 322 as helpful to facilitate a greater understanding of the topics suggested by sustainable finance practitioners, including but not limited to: financial regulators, development and commercial banks, asset managers, investors, international initiatives and researchers.

The terms included in this document have been selected because they are:

• widely accepted and used in financial markets;
• sourced from supranational organization(s) or initiative(s), or national regulatory authorities;

NOTE            With priority given to the source with the larger geographic coverage.

• likely to be used in documents from ISO/TC 322 and other related International Standards;
• of international prevalence and interest.