- Principal
- The initial amount of money on which interest, returns, or tax liabilities are calculated.
- Interest rate
- The percentage charged or earned per period on the principal, expressed as an annual rate unless stated otherwise.
- Compounding
- The process by which interest is added to the principal so that subsequent interest is earned on the combined amount.
- Present value
- The current worth of a future sum, discounted at a given rate to account for the time value of money.
- ESG disclosure cost
- A key concept referenced by the ESG Disclosure Cost: Estimate ESG disclosure and reporting compliance costs. SEC climate disclosure rule applies to large accelerated filers starting FY2025. EU CSRD applies to large EU companies from 2024. California SB 253/261 from 2026. Covers audit, data collection, and third-party assurance costs.
- Climate disclosure SEC
- A key concept referenced by the ESG Disclosure Cost: Estimate ESG disclosure and reporting compliance costs. SEC climate disclosure rule applies to large accelerated filers starting FY2025. EU CSRD applies to large EU companies from 2024. California SB 253/261 from 2026. Covers audit, data collection, and third-party assurance costs.
- CSRD compliance cost
- A key concept referenced by the ESG Disclosure Cost: Estimate ESG disclosure and reporting compliance costs. SEC climate disclosure rule applies to large accelerated filers starting FY2025. EU CSRD applies to large EU companies from 2024. California SB 253/261 from 2026. Covers audit, data collection, and third-party assurance costs.
- Sustainability reporting
- A key concept referenced by the ESG Disclosure Cost: Estimate ESG disclosure and reporting compliance costs. SEC climate disclosure rule applies to large accelerated filers starting FY2025. EU CSRD applies to large EU companies from 2024. California SB 253/261 from 2026. Covers audit, data collection, and third-party assurance costs.
- SB 253 California
- A key concept referenced by the ESG Disclosure Cost: Estimate ESG disclosure and reporting compliance costs. SEC climate disclosure rule applies to large accelerated filers starting FY2025. EU CSRD applies to large EU companies from 2024. California SB 253/261 from 2026. Covers audit, data collection, and third-party assurance costs.