Sustainability clearly defined
In the glossary you will find precise explanations of key sustainability terms. Understandable and to the point – for a quick overview and deeper understanding.
Education for sustainable development – educational initiative to enable people to act in a sustainable manner
Carbon Disclosure Project – Non-profit organization with the aim of ensuring that companies and municipalities publish their environmental data, such as climate-damaging greenhouse gas emissions or water consumption
Corporate Sustainability Due Diligence Directive – European supply chain directive
Corporate Sustainability Reporting Directive – EU directive on corporate sustainability reporting, which defines which companies must report on their sustainability initiatives and progress and in what form
German Sustainability Code – transparency standard developed by the Council for Sustainable Development (RNE – Rat für Nachhaltige Entwicklung).
Environmental Social Governance – Sustainability performance is assessed according to three areas: impact on environment, social aspects and corporate governance.
EU classification of economic areas in relation to sustainability
Develops reporting standards and advises the EU. The CSRD is based on the standards developed by EFRAG.
Global Reporting Initiative – Standard for (voluntary) sustainability reporting
Process for identifying and evaluating sustainability issues. It serves, for example, as a basis for sustainability reporting in order to differentiate the essential, i.e. important, topics from the less important ones
Diagram, usually two-dimensional, to graphically evaluate materiality topics
Principal Adverse Impact Indicators – the main adverse effects of investment decisions on sustainability factors
Science Based Taget Initiative – Definition of climate targets to reduce greenhouse gas emissions on a scientific basis in order to achieve the climate targets of the Paris Climate Protection Agreement
Sustainable Development Goals – defined sustainability goals of the United Nations (UN) for economic, social and ecological areas
Principle of not using more of a resource than can be grown, regenerated or restored. „Everything, for everyone, forever“
Voluntary Small and Medium-sized Enterprises Standard – voluntary standard for sustainability reporting
