Glossary

2023 ESRS

  1. #
  2. A
  3. B
  4. C
  5. D
  6. E
  7. F
  8. G
  9. H
  10. I
  11. J
  12. K
  13. L
  14. M
  15. N
  16. O
  17. P
  18. Q
  19. R
  20. S
  21. T
  22. U
  23. V
  24. W
  25. X
  26. Y
  27. Z

A

  1. Actions
  2. Actor in the value chain
  3. Adequate wage
  4. Administrative, management and supervisory bodies
  5. Affected Communities
  6. AMS
  7. Annual total remuneration
  8. Anticipated financial effects
  9. AQI
  10. AR
  11. Area at water risk
  12. Area of high-water stress
  13. Associated process materials
  14. AWS

B

  1. BAT
  2. BAT-AEL
  3. BAT-AEPL
  4. Best Available Technique-Associated Emission Level (BAT-AEL)
  5. Best Available Technique-Associated Environmental Performance Level (BAT-AEPL)
  6. Best Available Techniques (BAT)
  7. Best Available Techniques (BAT) conclusions
  8. Biodiversity loss
  9. Biodiversity or biological diversity
  10. Biodiversity sensitive area
  11. Biosphere integrity or ecological integrity
  12. Blue economy
  13. BREF or EU Best Available Techniques reference documents
  14. BREFs
  15. Bribery
  16. Btu
  17. Business model
  18. Business relationships
  19. By-product

C

  1. CapEx
  2. Carbon credit
  3. Carbon dioxide (CO2) equivalent (eq)
  4. CBD
  5. CDDA
  6. CEN
  7. CENELEC
  8. CH4
  9. Child labour
  10. CICES
  11. Circular economy
  12. Circular economy principles
  13. Circular material use rate
  14. Classified information
  15. Climate change adaptation
  16. Climate change mitigation
  17. Climate resilience
  18. Climate-related opportunity
  19. Climate-related physical risk (Physical risk from climate change)
  20. Climate-related transition risk
  21. CO2
  22. Collective bargaining
  23. Confirmed incident (child or forced labour or human trafficking)
  24. Confirmed incident of corruption or bribery
  25. Consumer
  26. Corporate culture
  27. Corruption
  28. Credible proxies
  29. CRR
  30. Current financial effects

D

  1. Decarbonisation levers
  2. Deforestation
  3. Degradation or degraded ecosystem
  4. DEGURBA
  5. Dependencies
  6. Deposit in water and soil
  7. Desertification
  8. Discharge
  9. Discrimination
  10. DNSH
  11. Double materiality
  12. DR
  13. DR BP-1
  14. DR BP-2
  15. DR GOV-1
  16. DR GOV-2
  17. DR GOV-3
  18. DR GOV-4
  19. DR GOV-5
  20. DR IRO-1
  21. DR IRO-2
  22. DR SBM-1
  23. DR SBM-2
  24. DR SBM-3
  25. Durability of a product, component or material

E

  1. E-PRTR
  2. EBA
  3. EC
  4. Ecological threshold
  5. Ecosystem extent
  6. Ecosystem restoration
  7. Ecosystem services
  8. Ecosystem(s)
  9. EEA
  10. EFRAG
  11. EFRAG SRB
  12. EIA
  13. EMAS
  14. Emission
  15. Employee
  16. End-users
  17. EPC
  18. Equal opportunities
  19. Equal treatment
  20. ESA
  21. ESMA
  22. ESRS
  23. ESRS 1
  24. ESRS 2
  25. ESRS E1
  26. ESRS E2
  27. ESRS E3
  28. ESRS E4
  29. ESRS E5
  30. ESRS G1
  31. ESRS S1
  32. ESRS S2
  33. ESRS S3
  34. ESRS S4
  35. EU
  36. EU ETS
  37. EWC

F

  1. Financial effects
  2. Financial materiality
  3. Forced labour
  4. Fossil fuel
  5. FPIC
  6. Free, Prior and Informed Consent (FPIC)
  7. Freshwater
  8. FTE

G

  1. GAAP
  2. GHG
  3. GHG emission reduction
  4. GHG removal and storage
  5. GJ
  6. Global warming potential (GWP)
  7. Greenhouse Gases (GHG)
  8. GRI
  9. Grievance mechanism
  10. Groundwater
  11. GWP

H

  1. Habitat
  2. Habitat fragmentation
  3. Harassment
  4. Hazardous waste
  5. HFCs
  6. High climate impact sectors

I

  1. IED
  2. IFC
  3. IFRS
  4. ILO
  5. Impact drivers
  6. Impact materiality
  7. Impacts
  8. Incident
  9. Incineration
  10. Independent board member
  11. Indigenous peoples
  12. Indirect GHG emissions
  13. Installation
  14. Internal carbon price
  15. Internal carbon pricing scheme
  16. Invasive or alien species
  17. IPBES
  18. IPCC
  19. ISEAL
  20. ISO
  21. ISSB
  22. ITS
  23. IUCN

K

  1. KBA
  2. Key Biodiversity Area (KBA)
  3. Kg

L

  1. Land degradation
  2. Land-system (change)
  3. Land-use (change)
  4. Landfill
  5. lb
  6. LEAP
  7. Legitimate representatives
  8. Leverage
  9. LGBTQI
  10. Lobbying activities
  11. Locked-in GHG emissions
  12. Longevity

M

  1. Marine resources
  2. Material opportunities
  3. Material risks
  4. Materiality
  5. MDR
  6. Metrics
  7. Microplastics
  8. Minimum Disclosure Requirement
  9. MWh

N

  1. N2O
  2. NACE
  3. Natural resources
  4. Nature-based solutions
  5. Net-zero target
  6. NF3
  7. NGOs
  8. NH3
  9. Non-employees
  10. Non-renewable energy
  11. NOX
  12. NUTS

O

  1. O3
  2. ODS
  3. OECD
  4. OECM
  5. Operational control
  6. OpEX
  7. Opportunities
  8. Overtime
  9. Own workforce/own workers
  10. Ozone-depleting substances

P

  1. Packaging
  2. Pay
  3. PBTS
  4. PCAF
  5. PCFs
  6. Persons with disabilities
  7. Physical risks
  8. Planetary boundaries
  9. PM
  10. PMTs
  11. Policy
  12. Pollutant
  13. Pollution
  14. Pollution of soil
  15. POPs
  16. Protected area
  17. Purchased or acquired electricity, heat, steam, or cooling

R

  1. Raw material
  2. REACH
  3. Recognised quality standards for carbon credits
  4. Recordable work-related injury or ill health
  5. Recovery
  6. Recycling
  7. Remedy/remediation
  8. Renewable energy
  9. Renewable materials
  10. Resource inflows
  11. Resource outflows
  12. Resource regeneration
  13. Resource use optimisation
  14. Reuse
  15. Risks
  16. River basin

S

  1. SBTi
  2. SBTN
  3. SCE
  4. Scenario
  5. Scenario analysis
  6. Scope 1 GHG emissions
  7. Scope 2 GHG emissions
  8. Scope 3 category
  9. Scope 3 GHG emissions
  10. SDA
  11. SDGs
  12. SDPI
  13. SE
  14. SEEA
  15. SEEA EA
  16. Sensitive information
  17. SFDR
  18. Site
  19. Social dialogue
  20. Social protection
  21. Soil
  22. Soil degradation
  23. Soil sealing
  24. SOX
  25. Specific loads
  26. Stakeholder engagement
  27. Stakeholders
  28. Substances
  29. Substances of concern
  30. Substances of Very High Concern (SVHCs)
  31. Supplier
  32. Supply chain
  33. Surface water
  34. Sustainability matters
  35. Sustainability statement
  36. Sustainability-related impacts
  37. Sustainability-related opportunities
  38. Sustainability-related risks
  39. SVHC
  40. Systemic risks

T

  1. Targets
  2. TCFD
  3. Threatened species
  4. TNFD
  5. Training
  6. Transition plan
  7. Transition plan for climate change mitigation
  8. Transition risks

U

  1. UN
  2. UNEP
  3. UNESCO
  4. Users

V

  1. Value chain
  2. Value chain worker
  3. vPvBs
  4. vPvMs

W

  1. Wage
  2. Waste
  3. Waste hierarchy
  4. Waste management
  5. Wastewater
  6. Water (recycled and reused)
  7. Water consumption
  8. Water discharge
  9. Water intensity
  10. Water scarcity
  11. Water withdrawal
  12. WDPA
  13. Work-life balance
  14. Work-related hazards
  15. Work-related incident
  16. Workers’ representatives
  17. WRI
  18. WWF