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Glossary

Glossary of terms used in Mettle Capital's products and services.

Conversational AI

A type of artificial intelligence (AI) that simulates human conversations. It uses machine learning (ML), natural language processing (NLP), and foundation models to train systems on large amounts of data.

CSRD

The Corporate Sustainability Reporting Directive (CSRD) is a European Union law that requires companies to report on their environmental and social impact. The CSRD is applicable to around 50,000 companies reporting after 1 January 2025.

ESRS

European Sustainability Reporting Standards (ESRS) are a set of mandatory standards that require companies to report on their sustainability. The standards were formally adopted by the European Commission on 31 July 2023.

External Stakeholders

Those individuals or groups that have the capacity to materially affect the success of an entity.

GenZ

The generation born in the late 1990s or the early 21st century, perceived as being familiar with the use of digital technology, the internet, social media and with a strong interest in sustainability.

Industry Stakeholders

Those individuals or groups that have the capacity to materially affect the success of an entity's peers in its industry.

Internal Stakeholders

Employees and management of an entity. In this context, their views are reflected in the entity's annual report or sustainability report.

Materiality

A judgement on whether a topic is significant enough to an entity that it shapes how stakeholders behave towards that entity. Materiality has a number of key dimensions - impact/financial, short-term/long-term, absolute/relative.

Open Source Intelligence

OSINT is intelligence produced by collecting, evaluating and analysing publicly available information to answer specific questions.

Reputation

The overall perception of a company held by its key stakeholders, based on their understanding of its products, services and behaviours.

Sentiment

How someone feels towards you. It is an indication of how that person is likely to behave towards you in future. Sentiment can be applied to organisations, brands, institutions as well as people.

Social Media

Includes forums, blogs by subject matter experts as well as relevant Twitter and Reddit.

Subtopic

A single issue that forms part of a Topic in a taxonomy. For example, the ESRS taxonomy includes the Climate Change Adaptation subtopic which is part of the Climate Change topic.

Taxonomy

A system of terms that helps organise and classify information. Taxonomies in the Mettle database are ESRS, SASB, Trust, Reputation, and Thematic. SASB - The Sustainability Accounting Standards Board (SASB) is a non-profit organization.

Thematic

A long-term investment strategy that focuses on trends and themes that may impact the market in the future, typically based on macroeconomic, geopolitical, and technological trends.

Topic

A group of subtopics that collectively form a core pillar of a taxonomy. For example, the ESRS taxonomy includes the Climate Change topic.

Trade Media

Includes industry-specific publications like Fierce Pharma, Retail Week as well as regulatory news.

Traditional Media

Includes major media outlets like BBC, Financial Times, and The Economist.

Trust

A psychological state involving the willingness to accept vulnerability based on positive expectations of another’s intentions or behaviour.