Glossary

Sustainability glossary

Everything you need to know about ESG management, sustainability regulations, and carbon accounting.

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A

Activity-based carbon accounting

Affected raw materials and products (EUDR)

Air pollution

Air Quality Index (AQI)

Albedo effect

Atmosphere

B

BAFA Module 5

Biodegradable plastics

Biodiversity

C

Carbon

Carbon accounting

Carbon Border Adjustment Mechanism (CBAM)

Carbon capture and storage (CCS)

Carbon compensation

Carbon credit

Carbon dioxide

Carbon Disclosure Project (CDP)

Carbon footprint

Carbon footprint calculator

Clean Industrial Deal

Clean Water Act Section 401

Climate

Climate change

Climate protection

Climate protection measures (SDG 13)

Climate-related opportunity

Climate-related physical risk

Climate-related transition risk

Climate resilience

Climate risk analysis

Climate risks

Climate transition plan

CO₂ emissions

CO₂ equivalent (CO₂e)

Compliance processes and evidence of compliance (EUDR)

Conference of the Parties (COP)

Corporate carbon footprint (CCF)

Corporate social responsibility (CSR)

Corporate Sustainability Due Diligence Directive (CSDDD)

Corporate Sustainability Reporting Directive (CSRD)

Cradle-to-gate

D

Deadlines and implementation period of the EUDR

Decarbonization

Decarbonization levers

Declaration of Conformity (PPWR)

Deforestation-free supply chains

Differences between EUDR and EUTR

Digital Product Passport

Direct emissions

Documentation and reporting obligations (EUDR)

Double counting

Double materiality

Downstream emissions

Due diligence statement regarding EUDR

F

Financial effects

Financial materiality

Fit for 55

Fossil fuels

Fracking

G

Geolocation obligations and documentation (EUDR)

Global Reporting Initiative (GRI)

Global Warming Potential (GWP)

Greenhouse gases (GHG)

Greenhouse Gas Protocol (GHG Protocol)

Green hushing

Green information technology

H

Hydrogen

I

Impact materiality

Indirect emissions

Insetting

Intergovernmental Panel on Climate Change (IPCC)

Internal carbon price

Internal carbon pricing scheme

International Sustainability Standards Board (ISSB)

J

No items found.

K

Kyoto Protocol

L

Life Cycle Assessment (LCA)

Little Ice Age

Load shedding

M

Marginal Abatement Cost Curve (MACC)

Materiality

Materiality analysis

Material opportunities

Material risks

Methane (CH₄)

Microplastics

Minimum Disclosure Requirement

Mitigation

N

Non-Financial Reporting Directive (NFRD)

O

Omnibus Initiative

Overconsumption

Ozone-depleting substances

Ozone (O3)

P

Packaging and Packaging Waste Regulation (PPWR)

Principles for Responsible Investment (PRI)

Product Carbon Footprint (PCF)

Q

No items found.

R

REACH (Registration, Evaluation, Authorization and Restriction of Chemicals)

Renewable energy

Renewable materials

Risk analysis and risk management under the EUDR

Role of national enforcement authorities (EUDR)

T

Task Force on Climate-related Financial Disclosures (TCFD)

Technical Documentation (PPWR)

Tipping point

Together for Sustainability (TfS)

Transition risks

Twin transformation

U

Upstream emissions

Urban heat island

V

Value chain

VSME

W

X

No items found.

Y

No items found.

Z

Zero waste

Ö

No items found.

Ü

No items found.

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Sustainability glossary

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

Ö

Ü

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