Glossary

Voluntary Standard Non Mandatory EFRAG Guidance

  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. Accident prevention
  2. Actions
  3. Affected community

B

  1. Biodiversity-sensitive Area (BSA)
  2. Bribery

C

  1. Child Labour
  2. Circular economy principles
  3. Classified information
  4. Climate change adaptation
  5. Climate change mitigation
  6. Collective bargaining
  7. Consumers
  8. Corruption

D

  1. Discrimination

E

  1. Employee
  2. End-users

F

  1. Forced Labour

G

  1. Governance
  2. Greenhouse Gases (GHG)
  3. Gross greenhouse gas (GHG) emissions

H

  1. Hazardous waste
  2. Human trafficking

I

  1. Incident

L

  1. Location-based Scope 2 emissions

N

  1. Near (BiodiversitySensitive Area)

O

  1. Own workforce/own workers

P

  1. Pay
  2. Policy (or policies)
  3. Practices

R

  1. Recordable work-related accident
  2. Recordable work-related ill health
  3. Recycling
  4. Renewable Energy
  5. Reuse (waste)

S

  1. Scope 1 GHG emissions
  2. Scope 2 GHG emissions (or scope 2 emissions)
  3. Scope 3 GHG emissions (or scope 3 emissions)
  4. Site (or sites)
  5. Sustainability related impact (or impact)

T

  1. Targets
  2. Time horizons
  3. Trade secret
  4. Training

V

  1. Value Chain

W

  1. Wage
  2. Waste
  3. Water consumption
  4. Water discharge
  5. Water stress
  6. Water withdrawal
  7. Worker in the value chain

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