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Home
Interactive Library
2023 ESRS
2023 ESRS Implementation Guidance
2025 VSME Recommendation
2025 Draft Simplified ESRS
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Historical Documents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
2026 Voluntary Standard
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A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
R
S
T
U
V
W
X
Y
Z
A
Accident prevention
Actions
Affected community
B
Biodiversity-sensitive Area (BSA)
Bribery
C
Child Labour
Circular economy principles
Classified information
Climate change adaptation
Climate change mitigation
Collective bargaining
Consumers
Corruption
D
Discrimination
E
Employee
End-users
F
Forced Labour
G
Governance
Greenhouse Gases (GHG)
Gross greenhouse gas (GHG) emissions
H
Hazardous waste
Human trafficking
I
Incident
L
Location-based Scope 2 emissions
N
Near (BiodiversitySensitive Area)
O
Own workforce/own workers
P
Pay
Policy (or policies)
Practices
R
Recordable work-related accident
Recordable work-related ill health
Recycling
Renewable Energy
Reuse (waste)
S
Scope 1 GHG emissions
Scope 2 GHG emissions (or scope 2 emissions)
Scope 3 GHG emissions (or scope 3 emissions)
Site (or sites)
Sustainability related impact (or impact)
T
Targets
Time horizons
Trade secret
Training
V
Value Chain
W
Wage
Waste
Water consumption
Water discharge
Water stress
Water withdrawal
Worker in the value chain
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