Archive for the ‘Daily Definition’ Category

Shareholder Activism is…

Wednesday, October 6th, 2010

Shareholder activism is when a shareholder of a publicly-traded company uses their rights to pressure that company to make change. Basically, it’s a way that shareholders can influence and change a company’s behavior in a certain way. For example, shareholders may influence a company to become more environmentally friendly or disinvest from a country with a record of human rights abuses. Shareholder activism can take the form of voting for or against certain corporate actions or members of management, and/or in organizing groups of voters to block or force a corporate  action.

The Calvert Social Index is…

Wednesday, October 6th, 2010

The Calvert Social Index is a stock market index of companies that are considered socially responsible. It was created by Calvert Investments and uses Calvert’s social criteria to determine whether a company is socially responsible or not. This criteria relates to the environment, product safety, community relations, international operations, weapons contracting, human rights, and workplace issues. While the number changes frequently, as of August 2010, there were over  650 companies in the index.

A Triple Bottom Line is…

Wednesday, October 6th, 2010

A triple bottom line is when a company takes its environmental, social, AND financial performance into account to assess its overall performance. It takes the idea of a double bottom line (which considers the company’s social impact) one step further to include its environmental impact.

A Double Bottom Line is…

Wednesday, October 6th, 2010

A double bottom line is a way for a company to measure its performance in terms of positive social impact as well as financial success. While a traditional bottom line helps a company understand its financial profits and losses, a double bottom line factors in the greater social consequences to business decisions.

The Global Compact is…

Wednesday, October 6th, 2010

The Global Compact is a United Nations-sponsored voluntary initiative that guides businesses around the world in practicing corporate responsibility. Basically, it’s an effort to make corporations keep their business practices morally upright. The compact is made up of ten principles in the areas of human rights, anti-corruption, labor, and the environment. Through discussion and networking, businesses strive to achieve the goals set down in all ten principles.

The four main components of the Global Compact are:

  • Human Rights: Issues relating to human rights make up the first two principles of The United Nations Global Compact. They basically state that businesses should always protect and support people’s human rights.
  • Labor: These four principles state that businesses should uphold fair and non-discriminatory standards of labor for all of their employees.
  • Environment: Environmental stewardship is the topic of three of the principles in Compact. These principles state that a company should support and promote environmental responsibility in all of its corporate endeavors.
  • Anti-Corruption: The final principal of the Compact says that businesses should work against all forms of corruption, including extortion and bribery.

Shareholder Advocacy is…

Wednesday, October 6th, 2010

Shareholder advocacy is when people who own stock in a company (and therefore technically own part of the company) use their influence to promote corporate responsibility. Basically it means that you use your voice within the company, however small, to encourage the company as a whole to practice policies that are socially and environmentally responsible. Yeah, you can really do that!

Proxy Voting is…

Wednesday, October 6th, 2010

Proxy voting is when someone casts a vote for someone else. If you are a shareholder in a company, you are allowed to vote on certain general decisions made about the company. If you are unable to attend the meeting where the voting takes place, then you might ask someone to be your proxy and submit your vote on your behalf.

Net Profit is…

Wednesday, October 6th, 2010

Net profit is the amount a company makes (or loses) after taking its expenses into account. You can figure out net profit easily by subtracting a company’s total expenses from its total revenue. For example, if Company X has a total revenue of $1,000 in May, but spent $500 to produce the revenue, the net profit would be $500.

A Liability is…

Wednesday, October 6th, 2010

A liability is anything that an individual or organization owes to someone else. Liabilities can be salaries owed to employees, dividends owed to shareholders, taxes owed to the government, fixed or long-term debt such as bonds (which must be repaid with interest to the holder) or bank loans (which must be repaid with interest to the bank). Liabilities are the opposite of assets.

A 401(k) is…

Wednesday, October 6th, 2010

A 401(k) is a retirement account that you don’t have to pay taxes on right away (the technical term is “tax-deferred”). These accounts are generally sponsored by employers, who can use them as a substitute for a traditional pension plan. Unlike a pension plan, which is managed and paid for entirely by the employer, a 401(k) acts as a personal retirement plan. Employees can contribute up to 15% of their salary every year (but no more than $11,000 a year for people under 50, and $12,00 for people over 50), which will not be taxed until they withdraw the money.

The interest, investment earnings and employer contributions (the employer can decide to pitch in to the account, if they want) are also not taxed until the employee withdraws the money. If the money is withdrawn before retirement age (currently 59.5 years old), the account holder faces an early withdrawal penalty fee.