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Knowledge Hub

Welcome to our Knowledge Hub, your go-to resource for all things ESG. Here, you’ll find a comprehensive glossary of key terms, links to essential directives, and insights into the latest sustainability standards and regulations. 

ESG Glossary

  • Activity Data

    Quantifies the amount of a product or material used by a company, such as liters of fuel or kilograms of textiles, crucial for calculating more accurate emissions estimates.

  • Base Year

    The specific year against which a company’s performance in reducing emissions is measured, crucial for tracking progress over time.

  • Biodiversity Net Gain

    Ensures development or land management improves biodiversity, leaving it in a better state than before.

  • Cap and Trade

    A market-based approach to controlling pollution by providing economic incentives for achieving reductions in emissions.

  • Carbon Accounting

    The process of measuring the amounts of carbon dioxide equivalents emitted by an organization, crucial for reporting and reducing environmental impacts.

  • Carbon Credits

    Certificates representing the right to emit a specific amount of greenhouse gases, used for offsetting emissions.

  • Carbon Footprint

    The total greenhouse gas emissions caused directly and indirectly by an individual, organization, event, or product.

  • Carbon Negative

    When a business removes more carbon from the atmosphere than it emits, achieving a net negative carbon footprint.

  • Carbon Neutral

    Achieved when the net carbon emissions associated with a business or activity are zero.

  • Carbon Offset

    A reduction in emissions of carbon dioxide or other greenhouse gases made to compensate for emissions made elsewhere.

  • Carbon Pricing

    Charging emitters a fee for each ton of carbon dioxide they emit to encourage reduction in emissions.

  • Carbon Tax

    A tax levied on the carbon content of fuels to incentivize the reduction of carbon dioxide emissions.

  • CDP

    An organization that runs a global disclosure system for managing environmental impacts.

  • Circular Economy

    An economic system aimed at minimizing waste and making the most of resources.

  • Climate Risk

    Potential negative impacts of climate change on an organization’s operations and financial performance.

  • COP

    The decision-making body responsible for reviewing the implementation of the United Nations Framework Convention on Climate Change.

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Key Directives & Standards

  • Corporate Sustainability Reporting Directive

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  • EU Taxonomy

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  • European Sustainability Reporting Standards (ESRS)

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  • GHG Protocol

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  • GRI (Consolidated Set of the GRI Standards)

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  • Science-Based Targets initiative (SBTi)

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  • Sustainable Development Goals (SDGs)

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  • Task Force on Climate-Related Financial Disclosures (TCFD)

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Frequently Asked Questions

  • What is ESG, and why is it important?

    ESG stands for Environmental, Social, and Governance. It’s essential for managing risk, meeting regulatory demands, and driving sustainable, long-term value.

  • What are the key requirements of CSRD compliance?

    CSRD requires transparent reporting on sustainability strategy, double materiality, Scope 1–3 emissions, governance, and ESG risks, aligned with ESRS.

  • What are the benefits of sustainable financing?

    It lowers funding costs, improves access to capital, and aligns your financial strategy with ESG goals, boosting both impact and profitability.

  • How does ESG impact financial performance?

    Strong ESG practices reduce risk, enhance efficiency, and attract capital. Therefore, they directly improve financial resilience and investor appeal.

  • How can Oak Tree ESG support my business?

    We offer end-to-end ESG support, with a unique focus on measuring and reducing Scope 3 emissions from technical events in aviation leasing.

  • How can my company reduce Scope 3 emissions?

    Target emissions at technical events such as lease transitions, procurement of parts, and maintenance. We provide precise tracking and tailored reduction strategies.

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