Glossary

Key terms and definitions for ESG reporting, CSRD compliance, and sustainability management.

All CSRDCarbon AccountingEU RegulationRatings & FrameworksStandards & CertificationsSustainability Concepts

CSRD

CSRD (Corporate Sustainability Reporting Directive)

Double Materiality

ESRS (European Sustainability Reporting Standards)

Impact Materiality

Materiality Assessment

XBRL (eXtensible Business Reporting Language)

Carbon Accounting

Carbon Footprint

Carbon Offsetting

GHG Protocol

LCA (Life Cycle Assessment)

Net Zero

SBTi (Science Based Targets initiative)

Scope 1 Emissions

Scope 2 Emissions

Scope 3 Emissions

EU Regulation

EINF (Estado de Información No Financiera)

EU Taxonomy

Ratings & Frameworks

CDP (formerly Carbon Disclosure Project)

EcoVadis

Standards & Certifications

ISO 14001

ISO 14064

Sustainability Concepts

ESG (Environmental, Social, Governance)

Greenwashing