GRI and Impairment allowance: Difference between pages

Latest revision as of 00:04, 3 August 2021

Banking.

An amount representing management's best estimate of losses on a portfolio of loans.

It is the banking equivalent of a bad debt provision for a non-financial organisation.

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-''Corporate reporting - ESG.''
+''Banking''.
-Abbreviation for the Global Reporting Initiative, established to help organisations to take responsibility for their environmental and other impacts, by publishing the GRI Standards for sustainability reporting.
+An amount representing management's best estimate of losses on a portfolio of loans.
+It is the banking equivalent of a bad debt provision for a non-financial organisation.
 == See also ==
-* [[CDP]]  (formerly the Carbon Disclosure Project)
+* [[Allowance]]
-* [[Climate Disclosure Standards Board]]  (CDSB)
+* [[Bad debt provision]]
-* [[Global Reporting Initiative]]
+* [[Impaired loan]]
-* [[Global Sustainable Investment Alliance]]
+* [[Impairment]]
-* [[GRI Standards]]
+* [[Loan]]
-* [[Sustainability]]
-* [[Sustainability reporting]]
-* [[Sustainability Linked Loan Principles]]
-* [[Task Force on Climate-related Financial Disclosures]]  (TCFD)
-* [[UK Sustainable Investment and Finance Association]]
-* [[Value Reporting Foundation]]  (VRF)
-==See also==
-*[https://www.globalreporting.org/ GRI home page]
 [[Category:Accounting,_tax_and_regulation]]
 [[Category:The_business_context]]
-[[Category:Corporate_finance]]
-[[Category:Investment]]
-[[Category:Long_term_funding]]
-[[Category:Compliance_and_audit]]
-[[Category:Ethics]]
 [[Category:Identify_and_assess_risks]]
 [[Category:Manage_risks]]