Full ESG Glossary
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Corporate Social Responsibility (CSR)
Business practices involving initiatives that benefit society and extend beyond regulatory compliance.
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Downstream Emissions
Emissions that occur during the use and disposal phases of a company’s sold products.
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Double Counting
The act of counting emission reductions or carbon credits more than once towards achieving emissions reductions targets.
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Energy Transition
The shift from fossil-based systems of energy production to renewable energy sources like wind, solar, and biomass.
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Embodied Carbon
Carbon dioxide emitted during the manufacture, transport, and construction of building materials.
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ETS (EU Emissions Trading System)
A key tool for reducing greenhouse gas emissions cost-effectively within the EU.
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Environmental Impact Assessment (EIA)
Evaluates the environmental consequences of a proposed project or development.
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GHG Protocol Corporate Standard
Provides standards for companies to prepare a GHG emissions inventory.
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EU Taxonomy
A classification system establishing a list of environmentally sustainable economic activities.
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Greenhouse Gas (GHG)
Gases that trap heat in the atmosphere, contributing to the greenhouse effect.
