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

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 (CO2) equivalent (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. Classified information
  12. Climate change adaptation
  13. Climate change mitigation
  14. Climate resilience
  15. Climate-related opportunity
  16. Climate-related physical risk (Physical risk from climate change)
  17. Climate-related transition risk
  18. CLP
  19. CO2
  20. Collective bargaining
  21. Consumer
  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. Driver 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. FPIC
  8. Free, Prior and Informed Consent (FPIC)
  9. Freshwater
  10. FTE

G

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

H

  1. Harassment
  2. Hazardous waste
  3. HFCs
  4. 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. KBA
  2. Key Biodiversity Area (KBA)
  3. Key material
  4. 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 (material)
  9. Renewable energy
  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. Sensitive information
  13. SFDR
  14. SF₆
  15. Site
  16. SMEs
  17. SoC
  18. Social dialogue
  19. Social protection
  20. Soil
  21. Soil sealing
  22. SOX
  23. Stakeholder
  24. Stakeholder engagement
  25. Standard payment terms
  26. Stranded asset
  27. Strategic raw materials
  28. Substance
  29. Substances of concern (SoC)
  30. Substances of very high concern (SVHCs)
  31. Supplier
  32. Supply chain
  33. Surface water
  34. Sustainability statement
  35. Sustainability-related impact (or impact)
  36. Sustainability-related opportunity (or opportunity)
  37. Sustainability-related risk (or risk)
  38. SVHC
  39. 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. Wastewater
  5. Water consumption
  6. Water discharge
  7. Water recycled and reused
  8. Water scarcity
  9. Water stored
  10. Water stress
  11. Water withdrawal
  12. Work-life balance
  13. Worker in the value chain
  14. Workers’ representatives
  15. WRI