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Home
Interactive Library
2023 ESRS
2023 ESRS Implementation Guidance
2025 Draft Simplified ESRS
2025 VSME Recommendation
Library Other
EFRAG SRB and SR TEG meetings
Historical Documents
Helpful Links
Glossary
Questions & Answers
About Us
About Us
Cookie Policy
Terms and Conditions
Glossary
2025 Draft Simplified ESRS
More Terms
SBM-1
SBM-2
SBM-3
Scenario
Scenario analysis
Scope 1 GHG emissions
Scope 2 GHG emissions
Scope 3 category
Scope 3 GHG emissions
SDGs
Secondary resource
Sensitive information
SFDR
SF₆
Site
SMEs
SoC
Social dialogue
Social protection
Soil
Soil sealing
SOX
Stakeholder
Stakeholder engagement
Standard payment terms
Stranded asset
Strategic raw materials
Substance
Substances of concern (SoC)
Substances of very high concern (SVHCs)
Supplier
Supply chain
Surface water
Sustainability statement
Sustainability-related impact (or impact)
Sustainability-related opportunity (or opportunity)
Sustainability-related risk (or risk)
SVHC
Systemic risk
SMEs
Small- and medium-sized undertakings
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