Search our glossary for commonly used sustainability and ESG concepts, terms and definitions.

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There are currently 4 entries in this directory beginning with the letter F.
F
FDI
Foreign Direct Investment.
FII
Financial Institution Initiative.
Financial Materiality
The importance of a sustainability or ESG matter or topic to an enterprise based on the actual or potential impact that topic or matter has, or could have, on enterprise development, performance or position or overall value.

Source: EFRAG p 16.
Freshfields Report
Legal framework for the integration of environmental, social and governance issues into institutional investment published by United Nations Environment Programme Finance Initiative (UNEP FI) and law firm Freshfields Bruckhaus Deringer in October 2005.