Glossar

News from the world of sustainability reporting.

Learn more about the future of carbon accounting and sustainability reporting. From new laws to technological innovations - everything at a glance.

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Paris Agreement

The Paris Agreement of 2015 obliges countries to limit global warming to below 2 °C. It is a key document in global climate protection.

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Permaculture

Permaculture is a systematic design system for sustainable living environments.

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Physical risks

All global economic enterprise depends on the functioning of earth systems, such as a stable climate and on ecosystem services, such as the provision of biomass (raw materials). Nature-related physical risks are a direct result of an organisation’s dependence on nature. Physical risks arise when natural systems  are  compromised,  due  to  the  impact  of  climatic  events  (e.g., extremes  of  weather  such  as  a  drought),  geologic  events  (e.g.,  seismic events  such as  an  earthquake) events  or  changes  in  ecosystem equilibria, such as soil quality or marine ecology, which affect the ecosystem services organisations  depend  on.  These  can  be  acute,  chronic,  or  both.  Nature- related physical risks arise as a result of changes in the biotic (living) and abiotic    (non-living)    conditions    that    support    healthy,    functioning ecosystems.  Physical  risks  are  usually  location-specific.  Nature-related physical risks are often associated with climate-related physical risks.

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Planetary Boundaries

Planetary boundaries define the ecological limits for human activities to maintain the Earth system.

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Principles for Responsible Investment (PRI)

The Principles for Responsible Investment (PRI) promote sustainable investments.

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Product Carbon Footprint (PCF)

A PCF measures a product's greenhouse gas emissions over its entire life cycle. The focus is on specific greenhouse gas emissions, as opposed to the general environmental balance.

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

REACH (Registration, Evaluation, Authorization and Restriction of Chemicals) is an EU regulation that regulates the handling of chemicals in the European Union. It aims to protect people and the environment from potential risks posed by chemicals and at the same time promote free trade within the EU.

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Renewable energy

Energy from renewable non-fossil sources, namely wind, solar (solar thermal and solar photovoltaic) and geothermal energy, ambient energy, tide, wave and other ocean energy, hydropower, biomass, landfill gas, sewage treatment plant gas, and biogas.

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