Sustainable Business Cheat Sheet

The core ideas of Sustainable Business distilled into a single, scannable reference — perfect for review or quick lookup.

PiqCue — piqcue.com/sustainable-business/cheatsheet

Quick Reference

Triple Bottom Line (TBL)

A business framework coined by John Elkington that evaluates corporate performance across three dimensions: profit (economic), people (social), and planet (environmental), rather than focusing solely on financial returns.

ESG (Environmental, Social, and Governance)

A set of criteria used by investors and companies to evaluate corporate behavior and sustainability performance. Environmental covers emissions and resource use; Social addresses labor practices and community impact; Governance includes board diversity, ethics, and transparency.

Circular Economy

An economic model that eliminates waste and pollution by designing products for durability, reuse, remanufacturing, and recycling, keeping materials in productive use for as long as possible rather than following a linear take-make-dispose pattern.

B Corp Certification

A private certification issued by the nonprofit B Lab to companies that meet rigorous standards of social and environmental performance, accountability, and transparency. B Corps legally commit to considering the impact of their decisions on all stakeholders.

Stakeholder Capitalism

An economic philosophy that holds that corporations should serve the interests of all stakeholders, including employees, customers, communities, suppliers, and the environment, not just shareholders. It contrasts with shareholder primacy.

Science-Based Targets (SBTs)

Greenhouse gas emission reduction targets that are aligned with the level of decarbonization required to keep global temperature increase below 1.5 degrees Celsius compared to pre-industrial levels, as validated by the Science Based Targets initiative.

Greenwashing

The practice of making misleading or unsubstantiated claims about the environmental benefits of a product, service, or company practice. Greenwashing erodes consumer trust and undermines legitimate sustainability efforts.

Supply Chain Sustainability

Managing the environmental, social, and ethical impacts across the entire value chain, from raw material extraction through manufacturing, logistics, use, and end-of-life, ensuring that suppliers meet responsible sourcing standards.

Shared Value

A business strategy concept introduced by Michael Porter and Mark Kramer in which companies create economic value in ways that simultaneously produce value for society by addressing social and environmental challenges.

Carbon Neutrality

Achieving a net-zero carbon footprint by balancing the amount of carbon dioxide emitted with an equivalent amount offset through renewable energy adoption, energy efficiency improvements, and certified carbon offset purchases.

Key Terms at a Glance

B Corp:A company certified by B Lab as meeting rigorous standards of social and environmental performance, accountability, and transparency.

Carbon Footprint:The total greenhouse gas emissions caused by an organization, product, or individual, expressed in CO2 equivalents.

Carbon Neutrality:Achieving net-zero carbon emissions by balancing emitted CO2 with offsets, renewables, and efficiency gains.

Circular Economy:An economic system that eliminates waste through continuous cycles of reuse, repair, remanufacturing, and recycling.

Corporate Social Responsibility:A self-regulating business model integrating social and environmental concerns into operations and stakeholder interactions.

ESG:Environmental, Social, and Governance criteria used to evaluate corporate sustainability and ethical performance.

Global Reporting Initiative:The most widely used international standard for sustainability reporting and disclosure.

Green Bonds:Fixed-income instruments whose proceeds fund projects with environmental benefits.

Greenwashing:Making misleading claims about the environmental benefits of a product, service, or corporate practice.

Impact Investing:Investments intended to generate measurable positive social and environmental impact alongside financial returns.

Integrated Reporting:A framework communicating how an organization creates value over time across financial, social, and environmental capitals.

Life Cycle Assessment:A methodology evaluating the environmental impact of a product from raw material extraction through end of life.

Materiality Assessment:A process identifying which ESG issues are most relevant to a company and its stakeholders.

Net-Zero:A state where total greenhouse gas emissions are balanced by equivalent removals from the atmosphere.

Responsible Sourcing:Procurement practices ensuring materials are obtained ethically and sustainably across the supply chain.

Get study tips in your inbox

We'll send you evidence-based study strategies and new cheat sheets as they're published.

We'll notify you about updates. No spam, unsubscribe anytime.