H

 

HCFC (Hydrofluorocarbons).
Hydrofluorocarbons: compound molecules used in cooling equipment. They are part of the family of greenhouse gases. They do not cause ozone depletion. 

Hedge
Strategy used to offset investment risk, typically from adverse movements in interest rates or securities prices. A perfect hedge is one eliminating the possibility of future gain or loss.
Read more on Wikipedia

Hedge Fund
Private investment partnership or an off-shore investment corporation in which the general partner has made substantial personal investment, and whose offering memorandum allows for the fund to take both long and short positions, use leverage and derivatives.


HFC (Hydrofluorocarbons)
Hydrofluorocarbons: compound molecules used in cooling systems. They belong to the family of greenhouse gases. They do not harm the ozone layer.


High-yield bond

Bonds issued by lower-rated corporations, sovereign countries and other entities rated Ba or BB or below and offering a higher yield than more creditworthy securities, sometimes known as junk bonds.

Holding Company

A company that owns enough voting stock in another firm to control management and operations by influencing or electing its board of directors. Also called parent company.


Home Access Gateway – Access Gateway – Home gateway – Residential Gateway.
A residential gateway is a home networking device, used as a gateway to connect devices in the home to the Internet or other WAN.


Hostile Takeover
Takeover of a company against the wishes of current management and the board of directors.


HSDPA (High-Speed Downlink Packet Access/ UMTS Hi Speed – Universal Telecommunications System)
UMTS evolution allows broadband connections up to 3.6 Mbps.
Read more on Wikipedia

Human Development Enterprise (HDE)
An analytical model for interpreting and correlating information on the relationship between a company and its collaborators. The model was developed by Guy Standing, an International Labor Organization economist, based on the idea that a socially responsible business must promote the development of human abilities (skills), health and safety, social and economic equity and democracy.

Human Rights 
How companies sustainably manage and include human rights in their strategies, including the issues of  non-discrimination towards employees, freedom of association, child labor, forced labor, the rights of locals and the use of security forces.


I

ICT (Information and communication(s) technology)
Broad area concerned with information technology, telecommunications networking and services and other aspects of managing and processing information, especially in large organizations.


ILO (International Labor Organization)
An internationally recognized agency of the United Nations that aims to promote social justice and workers’ rights.
Read more on Wikipedia

Index
Statistical composite that measures changes in the economy or in financial markets, often expressed in percentage changes from a base period.


Informational asymmetry
In a corporate context, it occurs when parties with a knowledge disparity receive the same information, thus producing a further disadvantage.
    

Infra-generational equity
It implies equal access to resources (environmental and non-environmental) to the world’s present citizens, regardless of where they live.


Initial Public Offering (IPO)

A corporation's first offering of stock to the public.
Read more on Wikipedia

Innovation
Innovation refers to the concept of change and, specifically, to technological change. This may occur in two forms: in the products/services that are offered by an organization (product innovation), and in the ways in which they are made and distributed 

Insider Trading
Practice of buying and selling shares in a company's stock by that company's management or board of directors, or by a holder of more than 10% of the company's shares.

Intangible Asset

Right or nonphysical resource that is presumed to represent an advantage to the firm's position in the marketplace. Such assets include copyrights, patents, trademarks, goodwill, and franchises.


Inter-generational equity 
It implies equal opportunities between one generation and the next.


Interest
Compensation paid or to be paid for the use of money. Interest is generally expressed as an annual percentage rate.

Internal Rate of Return (IRR)

Discount rate at which the present value of the future cash flows of an investment equal the cost of the investment.
Read more on Wikipedia

Internet
The world’s best-known data network. Initially used by the U.S. Department of Defense, the Internet now provides an interface for networks based on different technologies (LANs, WANs, data networks, etc.), but which use the TCP/IP protocol platform.

Insider dealing
Transactions made by managers on their own companies’ stocks.

Insider trading
The private use of confidential information.

Intangibles
In an industrial context characterized by modest growth rates, the businesses that can develop and grow are those that possess the best competitive instruments. The capacity to compete is tied not only to industrial and technological factors but is increasingly based on what are known as the intangible components of a company’s assets.
A company that is capable of innovating, providing quality products and services and gaining its customers’ trust and making the best use of its human resources while at the same time meeting the needs of all other stakeholders increases the value of its intangible assets, which are the true distinctive trait that sets the company apart from its competitors.
Intangibles are the values of sustainability, which are increasingly taken into consideration when making business decisions and influence the determination of a company’s overall performance, accounting for its non-financial aspect.
Traditional financial metrics are thus no longer sufficient for measuring a company’s global performance.
Irreversibility

The exploitation beyond all limits of reproducible natural resources that leads to the extinction of a species, with irreversible consequences.

Investment-grade
Bonds considered suitable for preservation of invested capital by the rating agencies and rated Baa or BBB or above.


IP (Internet Protocol)
A set of communications protocols for exchanging data over the Internet.
Read more on Wikipedia


IPTV (Internet Protocol Television)
A system that utilizes the Internet Protocol infrastructure to transmit digital television content over a network and deliver it via a broadband Internet connection.

ISO 14001
A standard created by ISO (International Organization for Standardization). ISO 14001 is a voluntarily-adopted set of regulations, applicable to all types of businesses, that define how an effective environmental management system (EMS) must be developed.
Read more on Wikipedia

ISO 26000
ISO 26000 is a steering standard and provides suggestions and recommendations on Social Responsibility. It is not a certifiable standard; rather, it is a model that suggest the best on which organizations could base their own guidelines on the functioning of internal processes, the supply chain and markets.


Issuer
An entity which issues and is obligated to pay principal and interest on securities.

 

K

Key Performance Indicator (KPI)
A key indicator for measuring a company’s performance.

 

KVAR (Kilovolt - amperes reactive)
Reactive energy. measurement system, expressed in kilovolt, of power losses in an AC electrical system.