Glossar

A corporate carbon footprint represents the emissions generated by all of the company's activities within the selected reporting period and operating limits. The resulting CO2 balance includes at least Scope 1 and Scope 2 emissions, preferably also Scope 3 emissions, as far as possible.

Corporate Social Responsibility (CSR) describes the advanced efforts of companies to act sustainably beyond pure economic goals. This includes conscious consideration of their social, social and ecological role and the influence of their actions. The aim of CSR is to make a positive contribution to social development and actively reduce negative effects on the environment and society.

The Corporate Sustainability Due Diligence Directive (CSDDD) is a groundbreaking European Union directive designed to enhance environmental and human rights protections both within the EU and worldwide. It mandates companies to address existing and potential negative impacts on human rights and the environment, covering their own operations, subsidiaries, and especially their supply chains. The CSDDD is a cornerstone of the EU's strategy to promote sustainable business practices and ensure responsible corporate governance on a global scale.

The Corporate Sustainability Reporting Directive (CSRD) is an EU regulation that requires companies to produce comprehensive sustainability reports. These reports cover environmental, social, and governance (ESG) aspects and will apply to a wide range of medium-sized companies starting in 2025.

Cradle-to-Gate examines the environmental impacts of a product from raw material extraction to production.

EUDR deadlines for companies: December 30, 2025, and June 30, 2026.

Decarbonization levers refer to measures and strategies that enable companies to reduce their CO₂ emissions. They include technological, organizational, and process-based approaches that help accelerate the transition to a lower-carbon economy.

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Decarbonization is the process of minimizing greenhouse gas emissions, in particular CO₂, and aims to make global economic and social systems climate-neutral by the middle of the century. Supported by the Paris Climate Agreement, states and companies worldwide are committed to urgent and long-term measures against climate change in order to achieve sustainable climate neutrality.