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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Renewable materials

Materials  that  are  derived  from  resources  that  are  quickly  replenished  by ecological cycles or agricultural processes, so that the services provided by these and other linked resources are not endangered and remain available for the next generation.

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Risk Analysis and Risk Management under the EUDR

Risk analysis and risk management are central elements of the EUDR.

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Role of National Enforcement Authorities (EUDR)

National enforcement authorities are responsible for enforcing the EU Deforestation Regulation.

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SAQ.5

SAQ 5.0 is a standardized sustainability questionnaire developed by the automotive industry to evaluate suppliers’ ESG performance (environmental, social, governance) worldwide. It serves as a unified tool for assessing sustainability practices across the supply chain.

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Sanctions for EUDR Violations

Sanctions for EUDR violations are legal consequences for companies that violate the EU regulation.

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Science-Based Targets Initiative (SBTi)

The SBTi helps companies set science-based emission reduction targets that are compatible with the Paris Agreement.

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Scope 1-Emissions

Scope 1 emissions are direct emissions from processes that can be attributed to a company.

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Scope 2-Emissions

Scope 2-Emissions are indirect emissions that result from the generation of purchased energy that a company uses.

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