A Latham & Watkins Glossary of ESG Slang and Terminology

The Book of Jargon® - Environmental, Social and Governance is one in a series of practice area and industry-specific glossaries published by Latham & Watkins. The definitions provide an introduction to each term and may raise complex legal issues on which specific legal advice is required. Some of the terms reference laws, regulations or standards that have been replaced or updated but that have historical significance. The terms are also subject to change as applicable laws and customary practices evolve. Latham & Watkins does not endorse the specific standards, laws, or frameworks described in this publication.