Acronyms
| ABNT | Associação Brasileira de Normas Técnicas |
| AEG | Advisory Expert Group |
| AFM | Netherlands Authority for the Financial Markets |
| AFNOR | Association French Normalization Organization Regulation |
| AGM | Annual General Meeting |
| AICPA | American Institute of Certified Public Accountants |
| AMF | Autorité des Marchés Financiers |
| ARM | Alliance for Responsible Mining |
| ASP | Average selling price |
| BBVA | Banco Bilbao Vizcaya Argentaria |
| BCI | Better Cotton Initiative |
| BDF | BDF Nivea |
| BI | Business intelligence |
| BMZ | Bundesministerium für wirtschaftliche Zusammenarbeit |
| BPM6 | Balance of payments and international investment position manual |
| BSCI | Business Social Compliance Initiative |
| BTU | British thermal unit |
| BV | Besloten Vennootschap |
| CBC | Certified Business Consultant |
| cc | Cubic centimetres |
| CCB | Climate, Community & Biodiversity |
| CCRF | Climate Change Reporting Framework |
| CDP | Carbon Disclosure Project |
| CDSB | Climate Disclosure Standards Board |
| CEL | China Environmental Labelling |
| CEM | Customer Experience Management |
| CEO | Chief Executive Officer |
| CF | Conceptual Framework |
| CFA | Chartered Financial Analyst |
| CFA I | CFA Institute |
| CFO | Chief Financial Officer |
| CGRC | Committee on Governance, Risk and Compliance |
| CIMA | Chartered Institute of Management Accountants |
| CISA | Certified Information Systems Auditor |
| CITP | Chartered IT Professional |
| cm | Centimetre |
| CMA | Certified Management Accountants |
| CMAC | Capital Markets Advisory Committee |
| CNDCEC | Consiglio Nazionale dei Dottori Commercialistie degli Esperti Contabili |
| COFOG | Classification of the Functions of Government |
| COICOP | Classification of individual consumption by purpose |
| COPNI | Classification of the Purposes of Non-Profit Institutions Serving Households |
| COPP | Classification of the Outlays of Producers According to Purpose |
| CPA | Certified Public Accountant |
| CPCC | Control Points and Compliance Criteria |
| CPI | Consumer price index |
| CR | Corporate Responsibility |
| CRM | Customer Relationship Management |
| CSBP | Council on Sustainable Biomass Production |
| CSR | Corporate social reporting |
| CSR | Corporate social responsibility |
| CU | Currency units |
| DB | Deutsche Bank |
| DBMS | Database management system |
| DNA | Deoxyribonucleic acid |
| DOT | Department of Transportation |
| DP | Discussions Paper |
| DPOC | Due Process Oversight Committee |
| DSS | Decision support systems |
| DTD | Document Type Definition |
| DTS | Discoverable Taxonomy Set |
| EBITDA | Earnings before interest, taxes, depreciation, and amortization |
| ED | Exposure Draft |
| EDGAR | Electronic Data-Gathering, Analysis, and Retrieval |
| eIFRS | IFRS online version |
| ELR | Extended link role |
| EPM | Enterprise Performance Management |
| EPS | Earnings Per Share |
| ERP | Enterprise resource planning |
| ESA | European System of Accounts |
| ESG | Environmental Social Governance |
| ESOs | Employee stock options |
| ETI | Ethical Trading Initiative |
| ETP | Ethical Tea Partnership |
| EU | European Union |
| Eurostat | Statistical Office of the European Union |
| FAF | Financial Accounting Foundation |
| FAQ | Frequently asked question |
| FASAC | Financial Accounting Standards Advisory Council |
| FASB | Financial Accounting Standards Board |
| FDI | Foreign direct investment |
| FEI | Financial Executives International |
| FERF | Financial Executives Research Foundation |
| FFP | Fair Flowers Fair Plants |
| FIFO | First in first out |
| FISIM | Financial intermediation services indirectly measured |
| FLA | Fair Labour Association |
| FLO | Fairtrade Labelling Organisations International |
| FLP | Flower Label Program |
| FRTA | Financial Reporting Taxonomy Architecture |
| FSC | Forest Stewardship Council |
| FVTPL | Fair value through profit or loss |
| GAA | Global Accounting Alliance |
| GAAP | US-based Generally Accepted Accounting Principles |
| GASAC | Governmental Accounting Standards Advisory Council |
| GASB | Governmental Accounting Standards Board |
| GBEs | Government Business Enterprises |
| GDP | Gross Domestic Product |
| GFM | Global Filing Manual |
| GFSI | Global Food Safety Initiative |
| GFSM | Government Finance Statistics Manual |
| GGS | General government sector |
| GHG | Greenhouse gas |
| GmbH | Gesellschaft mit beschränkter Haftung |
| GNI | Gross national income |
| GOTS | Global Organic Textile Standard |
| GPF | Global Preparers Forum |
| GPFS | General purpose financial statements |
| GPS | Global Positioning System |
| GRI | Global Reporting Initiative |
| GRMS | Global Red Meat Standard |
| GST | Goods and services tax |
| HM | Her Majesty's |
| HP | Hewlett-Packard |
| HTML | Hypertext Markup Language |
| IAA | International Actuarial Association |
| IaaS | Infrastructure as a Service |
| IAASB | International Auditing and Assurance Standards Board |
| IAS | International Accounting Standards |
| IASB | International Accounting Standards Board |
| IASC | International Accounting Standards Committee |
| IASCF | International Accounting Standards Committee Foundation |
| ICAEW | Institute of Chartered Accountants in England and Wales |
| ICGN | International Corporate Governance Network |
| ICLEI | International Council for Local Environmental Initiatives |
| ICMM | International Council on Mining and Metals |
| ICP | International Comparison of Prices Program |
| ICPFs | Insurance corporations and pension funds |
| ICs | Insurance corporations |
| ICS | International Classification for Standards of ISO |
| ICT | Information and Communication Technology |
| ICTI | International Council of Toy Industries |
| IDC | International Data Corporation |
| IEC | International Electrotechnical Commission |
| IEEE | Institute of Electrical and Electronics Engineers |
| IEEE-SA | IEEE Standards Association |
| IETA | International Emissions Trading Association |
| IFAC | International Federation of Accountants |
| IFIAR | International Forum of Independent Audit Regulators |
| IFOAM | International Federation of Organic Agriculture Movements |
| IFRIC | IFRS Interpretations Committee |
| IFRS | International Financial Reporting Standards |
| IFRSF | IFRS Foundation |
| IFS | International Featured Standards |
| IIF | Institute of International Finance |
| IIP | International Investment Position |
| IIRC | International Integrated Reporting Committee |
| IIS | International Insurance Society |
| ILO | International Labor Organization |
| IMF | International Monetary Fund |
| Inc. | Incorporated |
| INSOL | International Association of Restructuring, Insolvency & Bankruptcy Professionals |
| IOSCO | International Organization of Securities Commissions |
| IPSAS | International Public Sector Accounting Standards |
| IPSASB | International Public Sector Accounting Standards Board |
| IR | Integrated Reporting |
| IRIS | Impact Reporting & Investment Standards |
| ISACA | Information Systems Audit and Control Association |
| ISARG | Information Systems and Accounting Research Group |
| ISA | International Standards on Auditing |
| ISCC | International Sustainability & Carbon Certification |
| ISO | International Organization for Standardization |
| ISQC | International Standard on Quality Control |
| ISWGNA | Inter-Secretariat Working Group on National Accounts |
| IT | Information technology |
| ITA | Interoperable Taxonomy Architecture |
| ITC | International Trade Centre |
| ITMM | IFRS Taxonomy Modules Manager |
| IUCN | International Union for Conservation of Nature |
| IVS | International Valuation Standards |
| IVSC | International Valuation Standards Council |
| iXBRL | Inline XBRL |
| JFSA | Financial Services Agency of Japan |
| JIC | Journal of Intellectual Capital |
| kg | Kilogram |
| KPIs | Key Performance Indicators |
| lbm | Pound-mass |
| LIFO | Last in first out |
| LLP | Limited liability partnership |
| MBA | Master of Business Administration |
| MFP | Multi-factor Productivity |
| MMFs | Money market funds |
| MoU | Memorandum of Understanding |
| MSC | Marine Stewardship Council |
| n.e.c. | Not elsewhere classified |
| NGO | Non-government organisation |
| NPI | Non-profit institutions |
| NPISHs | Non-profit institutions serving households |
| NV | Naamloze Vennootschap |
| OECD | Organization for Economic Cooperation and Development |
| OMG | Object Management Group |
| OR | Object recognition |
| PaaS | Platform as a Service |
| PAIB | Professional Accountants In Business |
| PCAOB | Public Company Accounting Oversight Board |
| Portable Document Format | |
| PFC | Public financial corporations |
| PFs | Pension funds |
| PLC | Public Limited Company |
| PNFC | Public non-financial corporations |
| PPP | Purchasing power parity |
| PRC | People's Republic of China |
| PRI | Principles for Responsible Investment |
| PS | Practice Statement Management Commentary |
| PSC | Public Sector Committee |
| PSTF | Private Sector Taskforce of Regulated Professions and Industries |
| PV | Present value |
| PwC | PricewaterhouseCoopers |
| R.O.K. | Republic of Korea |
| RFID | Radio-frequency identification |
| RJC | Responsible Jewellery Council |
| ROI | Return on investment |
| RSB | Roundtable on Sustainable Biofuels |
| RSPO | Roundtable on Sustainable Palm Oil |
| RTRS | Roundtable on Responsible Soy |
| S.A. | Sociedad Anónima |
| SA | Soil Association Organic Standard |
| SaaS | Software as a Service |
| SAM | Social accounting matrices |
| SAN | Sustainable Agriculture Network |
| SBR | Standard Business Reporting |
| SD | Standards Database of ITC |
| SDR | Special Drawing Right |
| SEC | Securities and Exchange Commission |
| SECO | State Secretariat for Economic Affairs |
| SEEA | System of integrated environmental and economic accounts |
| SFI | Sustainable Forestry Initiative |
| SFTMS | Sustainable Fair Trade Management System – WTO |
| SGML | Standard Generalized Markup Language |
| SHA | System of Health Accounts |
| SIC | Standing Interpretations Committee |
| SMEs | Small and medium enterprises |
| SNA | System of National Accounts |
| sq | Square |
| SQF | Safe Quality Food |
| SR | Social responsibility |
| T4SD | Trade for Sustainable Development |
| TBL | Triple Bottom Line |
| TC | Technical Committee of ISO |
| TCe | Tonne Coal Equivalent |
| TEEB | The Economics of Ecosystems and Biodiversity |
| TFHPSA | Task Force on Harmonization of Public Sector Accounting |
| UAE | United Arab Emirates |
| UEBT | Union for Ethical BioTrade |
| UK | United Kingdom |
| UML | Unified Modeling Language |
| UN | United Nations |
| UNEPFI | UN Environment Programme Finance Initiative |
| UNFCC | United Nations Framework Convention on Climate Change |
| UNOG | United Nations Office at Geneva |
| UNSC | United Nations Statistical Commission |
| UNSNA | United Nations System of National Accounts |
| UPS | United Parcel Service |
| URI | Uniform Resource Identifier |
| US or U.S. | United States |
| USD | United States dollar |
| VAT | Value Added Tax |
| VCS | Verified Carbon Standard |
| VRG | Valuation Resource Group of FASB |
| W3C | World Wide Web Consortium |
| WBCSD | World Business Council for Sustainable Development |
| WGI | Working Group 1 of TFHPSA |
| WGII | Working Group II of TFHPSA |
| WICI | World Intellectual Capital Initiative |
| WRAP | Worldwide Responsible Accreditation Production |
| WRI | World Resources Institute |
| WTO | World Trade Organization |
| WWF | World Wildlife Fund |
| XAC | XBRL Advisory Council |
| XBRL | eXtensible Business Reporting Language |
| XBRL GL | XBRL Global Ledger |
| xIFRS | IFRSs with XBRL |
| XII | XBRL International Inc. |
| XLink | XML Linking Language |
| XML | eXtensible Markup Language |
| XQRT | XBRL Quality Review Team |
| XSLT | eXtensible Stylesheet Language Transformations |
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