Default
Failure to make timely payment of interest or principal on a debt security.

Deficit
An excess of liabilities over assets, of losses over profits, or of expenditure over income.

Derivatives
Financial instruments, including futures, options and swaps, whose value is based on an underlying asset, index or reference rate.

Direct environmental impact
Environmental change, partly or fully directly deriving from the organisation's activity, products or services.

Disclosure
The revelation of a fact or a condition in a report or other financial document. The same term is used to indicate banking confidentiality under certain circumstances established by law.

Dividend
That part of a company's profits after tax which is distributed to shareholders.

Dividend yield
The yield a company pays out to its shareholders in the form of dividends. It is calculated by dividing the amount of dividends paid per share over the course of a year by the stock price.
Due diligence
Process carried out by accountants and lawyers when a company is about to acquire another. It involves verifying a company's liabilities and financial performance.