Learn more about the future of carbon accounting and sustainability reporting. From new laws to technological innovations - everything at a glance.
Load shedding refers to a controlled power outage for grid stability.
Sustainability related opportunities with positive financial effects that materially affect, (or could reasonably be expected to affect) the undertaking’s cash flows, access to finance, or cost of capital over the short, medium or long term.
Sustainability related risks with negative financial effects that materially affect (or could reasonably be expected to affect) the undertaking’s cash flows, access to finance, or cost of capital over the short, medium or long term.
A sustainability matter is material if it meets the definition of impact materiality, financial materiality, or both.
Microplastics are small plastic particles smaller than 5 millimeters that cause environmental pollution.
A minimum disclosure requirement sets the required content of the information that the undertaking includes when it reports on policies, actions, metrics or targets, either pursuant to a Disclosure Requirement in an ESRS or on an entity-specific basis.
Mitigation is the process of reducing risks and their negative impacts.
NACE codes are the official classification of economic activities in the EU.
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