Glossary

2025 Draft Simplified 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. Action
  2. Actual Impact
  3. Adequate wage
  4. Administrative, management and supervisory body
  5. Affected community
  6. Annual total remuneration
  7. Anticipated financial effect
  8. AR
  9. Article (for the purposes of ESRS E2)

B

  1. Banned product
  2. Banned service
  3. Biodiversity / biological diversity
  4. Biodiversity and ecosystems transition plan
  5. Biodiversity loss
  6. Biodiversity offset
  7. Biodiversity-sensitive area
  8. Biological material
  9. BP-1
  10. BP-2
  11. Bribery
  12. Business model
  13. Business relationship

C

  1. CapEx
  2. Carbon credit
  3. Carbon dioxide equivalent (CO2 eq)
  4. CH4
  5. Channel to raise concerns or needs
  6. Child labour
  7. Circular economy
  8. Circular economy principle
  9. Circular economy service
  10. Circularity
  11. Climate change adaptation
  12. Climate change mitigation
  13. Climate resilience
  14. Climate-related opportunity
  15. Climate-related physical risk (Physical risk from climate change)
  16. Climate-related transition risk
  17. CLP
  18. CO2
  19. Collective bargaining
  20. Consumer
  21. Corporate culture
  22. Corruption
  23. Credible proxy
  24. Critical raw material
  25. CRR
  26. CSRD
  27. Current financial effect

D

  1. Decarbonisation lever
  2. Dependency
  3. Desertification
  4. Designed recyclability rate
  5. Discrimination
  6. Double materiality
  7. Drivers of biodiversity and ecosystem change
  8. DRs
  9. Durability

E

  1. E-PRTR
  2. EC
  3. Eco-design requirement
  4. Ecological threshold
  5. Ecosystem
  6. Ecosystem service
  7. EEA
  8. EFRAG
  9. EFRAG SRB
  10. Emission
  11. Employee
  12. End-user
  13. Environmental accident
  14. Equal treatment
  15. ESG
  16. ESRS
  17. ESRS 1
  18. ESRS 2
  19. ESRS E1
  20. ESRS E2
  21. ESRS E3
  22. ESRS E4
  23. ESRS E5
  24. ESRS G1
  25. ESRS S1
  26. ESRS S2
  27. ESRS S3
  28. ESRS S4
  29. EU
  30. EU ETS
  31. Extent of terrestrial, freshwater, and marine ecosystem / Ecosystem extent

F

  1. Family-related leave
  2. Financial effect
  3. Financial materiality
  4. Forced labour
  5. Formulator
  6. Fossil fuel
  7. Free, Prior and Informed Consent (FPIC)
  8. Freshwater
  9. FTE

G

  1. GDR-A
  2. GDR-M
  3. GDR-P
  4. GDR-T
  5. General Disclosure Requirement (GDR)
  6. Geographies
  7. GHG emission reduction
  8. GHG removal and storage
  9. Global Framework Agreement (GFA)
  10. Global warming potential (GWP)
  11. GOV-1
  12. GOV-2
  13. GOV-3
  14. GOV-4
  15. Greenhouse Gases (GHGs)
  16. GRI
  17. Grievance mechanism
  18. Groundwater

H

  1. Harassment
  2. Hazardous waste
  3. HFCs
  4. High climate impact sectors
  5. Human rights incident

I

  1. IEPR
  2. IFRS
  3. ILO
  4. Impact
  5. Impact materiality
  6. Importer
  7. Impracticable
  8. Incident of discrimination
  9. Independent board member
  10. Indigenous peoples
  11. Indirect GHG emissions
  12. Internal carbon pricing scheme
  13. Invasive species / Invasive alien species
  14. IRO-1
  15. IRO-2
  16. ISO
  17. IUCN

K

  1. Key Biodiversity Area (KBA)
  2. Key material
  3. Key product

L

  1. Land degradation
  2. Land-use (change)
  3. Landfill
  4. LEAP
  5. Legitimate representative
  6. Leverage
  7. Lobbying activity
  8. Locked-in GHG emissions

M

  1. Manufacturer of articles
  2. Manufacturer of substances
  3. Marine resource
  4. Materiality
  5. Metric
  6. Microplastics
  7. MWh

N

  1. N2O
  2. NACE
  3. Nature-based solution
  4. Net-zero target
  5. NF3
  6. NGOs
  7. Non-employee
  8. Non-renewable energy
  9. Nonguaranteed hours employee
  10. NOX

O

  1. Occupational safety and health management system
  2. OECD
  3. OpEx
  4. Opportunity
  5. Own workforce
  6. Ozone-depleting substance

P

  1. Packaging
  2. Pay
  3. Person with disability
  4. PFCs
  5. Physical risk
  6. Placed on the market
  7. Policy
  8. Pollutant
  9. Pollution
  10. Potential Impact
  11. Process to provide or cooperate in remediation
  12. Product
  13. Purchased or acquired electricity, heat, steam, or cooling

R

  1. REACH
  2. Recognised quality standards for carbon credits
  3. Recordable work-related accident
  4. Recordable work-related ill health
  5. Recovery (waste)
  6. Recycling
  7. Remedy / remediation
  8. Renewable energy
  9. Renewable material
  10. Repairable
  11. Resource inflow
  12. Resource outflow
  13. Resource use
  14. Reuse (waste)
  15. Risk

S

  1. SBM-1
  2. SBM-2
  3. SBM-3
  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. SDGs
  11. Secondary resource
  12. SFDR
  13. SF₆
  14. Site
  15. SMEs
  16. Social dialogue
  17. Social protection
  18. Soil
  19. Soil sealing
  20. SOX
  21. Stakeholder
  22. Stakeholder engagement
  23. Standard payment terms
  24. Stranded asset
  25. Strategic raw materials
  26. Substance
  27. Substances of concern (SoC)
  28. Substances of very high concern (SVHCs)
  29. Supplier
  30. Supply chain
  31. Surface water
  32. Sustainability statement
  33. Sustainability-related impact (or impact)
  34. Sustainability-related opportunity (or opportunity)
  35. Sustainability-related risk (or risk)
  36. Systemic risk

T

  1. Target
  2. Technical material
  3. Threatened species or ecosystems
  4. Topic
  5. Training
  6. Transition plan
  7. Transition plan for climate change mitigation
  8. Transition risk

U

  1. UN
  2. User
  3. User of articles
  4. User of substances

V

  1. Value chain

W

  1. Wage
  2. Waste
  3. Waste stream
  4. Water consumption
  5. Water discharge
  6. Water recycled and reused
  7. Water scarcity
  8. Water stored
  9. Water stress
  10. Water withdrawal
  11. Work-life balance
  12. Worker in the value chain
  13. Workers’ representatives
  14. WRI

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