CSRD-ordliste

Den bedste kilde til nøgleord og forkortelser i forbindelse med de kommende CSRD-regler som ESRS har opstillet.

L
Lobbying activities
L
Locked-in GHG emissions
L
Longevity
M
Marine resources
M
Material opportunities
M
Material risks
M
Materiality
M
Metrics
M
Microplastics
M
Minimum Disclosure Requirement
N
Natural resources
N
Nature-based solutions
N
Net-zero target
N
Non-employees
N
Non-renewable energy
O
Operational control
O
Opportunities
O
Overtime
O
Own workforce/own workers
O
Ozone-depleting substances
P
Packaging
P
Pay
P
Persons with disabilities
P
Physical risks
P
Planetary boundaries
P
Policy
P
Pollutant
P
Pollution
P
Pollution of soil
P
Protected area
P
Purchased or acquired electricity, heat, steam, or cooling
R
Raw material
R
Recognised quality standards for carbon credits
R
Recordable work-related injury or ill health
R
Recovery
R
Recycling
R
Remedy/remediation
R
Renewable energy
R
Renewable materials
R
Resource inflows
R
Resource outflows
R
Resource regeneration
R
Resource use optimisation
R
Reuse
R
Risks
R
River basin
S
Scenario
S
Scenario analysis
S
Scope 1 GHG emissions
S
Scope 2 GHG emissions
S
Scope 3 GHG emissions
S
Scope 3 category
S
Sensitive information
S
Site
S
Social dialogue
S
Social protection
S
Soil
S
Soil degradation
S
Soil sealing
S
Specific loads
S
Stakeholder engagement
S
Stakeholders
S
Substances
S
Substances of Very High Concern (SVHCs)
S
Substances of concern
S
Supplier
S
Supply chain
S
Surface water
S
Sustainability matters
S
Sustainability statement
S
Sustainability-related impacts
S
Sustainability-related opportunities
S
Sustainability-related risks
S
Systemic risks
T
Targets
T
Threatened species
T
Training
T
Transition plan
T
Transition plan for climate change mitigation
T
Transition risks
U
Users
V
Value chain
V
Value chain worker
W
Wage
W
Waste
W
Waste hierarchy
W
Waste management
W
Wastewater
W
Water (recycled and reused)
W
Water consumption
W
Water discharge
W
Water intensity
W
Water scarcity
W
Water withdrawal
W
Work-life balance
W
Work-related hazards
W
Work-related incident
W
Workers’ representatives
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