R-Z
A material formed from recycling one product, which is then used as the raw material for a new product.
Regeneration
The renewal of communities suffering from social and economic problems. In some areas, issues of economic, social and environmental deprivation combine to lock local communities into a vicious cycle of exclusion. Area based regeneration initiatives encourage a range of partners to work together, targeting their resources to improve the quality of life in these areas. To find out more, read our CSR expert view on regeneration.
Renewable energy is that which is generated from natural resources which are renewable (naturally replenished) including sunlight, wind, rain, tides and geothermal heat. Renewable energy technologies range from solar power, wind power, hydroelectricity/micro hydro, biomass and biofuels for transportation.
The process or the production and dissemination of the records or accounts of an organisation. To learn more about innovation in CSR reporting, view our archived expert view.
Any event or actions that may adversely affect an organisation to achieve its objectives and execute its strategies (Insitute of Internal Audit). Significant risks are those related to market, credit, liquidity, technological, legal, health, safety, environmental, reputation, social and business probity issues.
A systematic approach to dealing with risk in an organisation.

An outline or model of an expected or supposed sequence of events, used for future proofing, risk management and strategy / policy planning. The DTI Foresight programme and Defra’s Horizon Scanning programme are examples of scenarios.
Social and ethical accounting, auditing and reporting (SEAAR)
SEAAR involves accounting for, reporting on, and auditing an organisation’s policies, procedures and impacts with respect to employees, communities (local and global), suppliers, customers and the environment (Accountancy Ireland, December 2000).
A measure of the ability of people to work together for common purposes in groups and organisations. A key element of social capital is the sense of trust. Social capital also describes the pattern and intensity of networks among people and the shared values which arise from those networks. While definitions of social capital vary, the main aspects are citizenship, neighbourliness, trust and shared values, community involvement, volunteering, social networks and civic participation. (Office of National Statistics)
The capacity to live together in harmony with a sense of mutual commitment among citizens of different social or economic circumstances.
Social entrepreneurs play the role of change agents in the social sector, by:
Adopting a mission to create and sustain social value (not just private value),
Recognising and relentlessly pursuing new opportunities to serve that mission,
Engaging in a process of continuous innovation, adaptation, and learning,
Acting boldly without being limited by resources currently in hand, and
Exhibiting a heightened sense of accountability to the constituencies served and for the outcomes created. (Dees, 1998).
The exclusion of people from the normal exchanges, practices and rights of society. This can happen when individuals or areas suffer from a combination of linked problems such as unemployment, poor skills, low incomes, poor housing, high crime environments, bad health and family breakdown.
Social marketing is the use of marketing, along with other concepts and techniques, to influence human behaviour in order to achieve and sustain specific behavioural goals for a social good (rather than commercial benefit), e.g. asking people not to smoke in public areas, educating people about how to improve their health or raising awareness of how to build more sustainable communities. Social marketing is a systematic process used to address short, medium and long-term issues. The eight benchmark criteria of social marketing are: customer orientation; behaviour and behavioural goals; theory (behavioural); insight; exchange; competition; intervention mix and marketing mix; audience segmentation.
Solar power transforms the sun's power into energy to provide heat, light, hot water, electricity, and even cooling, for homes, businesses, and industry. There are multiple technologies used to capture and harness the sun's power.
An investment strategy that takes into account a company's ethical, social and environment performance as well as its financial performance.
The broadest definition of ‘stakeholder’ is any person, group or organisation that affects or is affected by an organisation. Stakeholders are also defined as those who can claim a legitimate interest in an organisation and its work, through an impact that they have on an organisation, or an impact the organisation has on them. They are the people who care about and who may wish to play a part in how an organisation progresses. Stakeholders include both people inside and outside the organisation. The key perception is that companies need to expand the range of interests considered in any new development from customers, shareholders, management and employees to such people as suppliers, local communities and pressure groups.
The process of seeking stakeholder views on their relationship with an organisation in a way that may realistically be expected to illicit them (AccountAbility, 1999).To find out more, read our briefing paper on stakeholder engagement.
The linked set of resources and processes that begins with the sourcing of raw material and extends through the delivery of end items to the organisation. It can also be used to cover the distribution to the final customer, although the term 'value chain' is also used in this sense. It includes vendors, manufacturing facilities, logistics providers, internal distribution centres, distributors, wholesalers and all other entities that lead up to final customer acceptance.To find out more, read our briefing paper on SMEs and the supply chain.
A process or state that can be maintained indefinitely. In the environmental case we refer to the time period that human systems can be productive whilst sustaining ecological systems, climatic processes, and the earth's functions. Sustinability is generally said to have three dimensions: environmental, social and economic.
See also:
The term 'sustainable communities' can and does mean almost all that you would want from your home and workplace. The full definition runs to three pages in Annex A of Securing the Future, and unpacks the opening words of the definition on the Communities and Local Government website: "Sustainable communities are places where people want to live and work, now and in the future."
It can be taken with the statement in Securing the Future that: "Sustainable communities embody the principles of sustainable development.
They:
balance and integrate the social, economic and environmental components of their community
meed the needs of existing and future generations
respect the needs of other communities in the wider region or internationally also to make their communities sustainable."
Sustainable production usually refers to production processes that are not environmentally destructive. Sustainable consumption refers to consumption patters that similarly respect the environment. This requires continuous economic and social progress that respects the limits of the Earth’s ecosystems, and meets the needs and aspirations of everyone for a better quality of life, now and for future generations to come. To find out more, read our Sustainable Consumption and Production briefing paper.
There are over 100 definitions of sustainability and sustainable development, but the best known is the World Commission on Environment and Development’s. This suggests that development is sustainable where it "meets the needs of the present without compromising the ability of future generations to meet their own needs." To find out more, read our CSR expert view on sustainable development in the South East of England.
Sustainable procurement is a process whereby organisations meet their needs for goods, services, works and utilities in a way that achieves value for money on a whole life basis in terms of generating benefits not only to the organisation, but also to the environment, society and the economy.

The tide moves a huge amount of water twice each day; it is predictable and reliable. This steady stream of energy can be converted into electricity or other useful forms of power by using the tidal water-level differences to drive a turbine. This turbine powers a tidal energy generator, which converts the energy.
An open approach to things that matter to others. This is characterised by a lack of hidden agendas and conditions, accompanied by the availability of full information required for collaboration, cooperation, and collective decision making. Essential condition for a free and open exchange whereby the rules and reasons behind regulatory measures are fair, ethical and clear to all participants.
Sustainable development involves the simultaneous pursuit of economic prosperity, environmental quality and social equity. Companies aiming for sustainability need to perform not against a single, financial bottom line but against the triple bottom line.
The Turnbull report is the abbreviated name given to guidance provided by The Institute of Chartered Accountants in England and Wales to enable UK companies to implement the internal controls required by the Combined Code on Corporate Governance. The full title of the Turnbull Report is 'Internal Control: Guidance for Directors on the Combined Code.' The guidance is supported and endorsed by the London Stock Exchange.
According to ICAEW the guidance "indicates the company's internal control system should:
* be embedded within its operations and not be treated as a separate exercise;
* be able to respond to changing risks within and outside the company; and
* enable each company to apply it in an appropriate manner related to its key risks."

The Global Compact is a United Nations initiative launched by the Secretary General. The UNGC seeks to advance responsible corporate behaviour so that business can be part of the solution to the challenges of globalisation. The Global Compact is a voluntary corporate citizenship initiative of ten business principles, in the areas of human rights, labour, the environment and anti-corruption.

Values are those things important to a person or society. Over time, human and social values change. Concepts that once seemed extraordinary (e.g. emancipating slaves, enfranchising women) are now taken for granted. New concepts (e.g. responsible consumerism, environmental justice, intra- and inter-generational equity) are now coming up the curve.
Core values: Those central values of the organisation which are defined within the organisation and which it attempts to realise (see also Code of Conduct). Read Article 13's statement of values and ethics.
Certification by an external auditor of the validity, meaningfulness and completeness of an organisation’s records, reports or statements. See also Assurance.
A statement by an organisation of its vision. ‘The big picture’. The word vision means the conception of an image. In a vision statement you say where it is you want to go. The measurements of success are quantifiable, and the creator of the vision statement would be able to create a mental image of achieving the vision.
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Reduction, reuse, and recycling programs to deal with household, commercial and industrial waste. A key component of this is also encouraging manufacturers and consumers to buy products with recycled content.
Converting waste to energy is a process utilising our currently unsustainably high volumes of waste and converts it into a viable source of energy; this is known as an industrial ecosystem cycle. This process resolves two issues simultaneously: waste management and sustainable energy. The technology used to generate waste-to-gas includes the following:
- Combustion incineration technology
- Non-direct combustion technology
- The natural treatment process anaerobic digestion
The total volume of freshwater that is used to produce goods and services consumed by an individual, community, nation or planet.
Wind power is the conversion of wind energy into a productive energy source, predominantly generating electricity. Wind turbines can be used as stand-alone applications, or they can be connected to a utility power grid or even combined with a photovoltaic (solar cell) system.
An organisation's employees or staff together with directly contracted labour. Business impact in the workplace means recognising the business benefits and the wider social impact of good employment policies. This not only covers the traditional areas of recruitment, remuneration, and training, but also the growing concerns - and opportunities - of issues such as diversity and equal opportunities.
(Source: Article 13 sources and World Business Council on Sustainable Development).
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