CSRD-Glossar

Die Anlaufstelle für Schlüsselwörter und Abkürzungen im Zusammenhang mit den kommenden CSRD-Vorschriften, wie sie von der ESRS aufgeführt werden.

A
Actions
A
Actor in the value chain
A
Adequate wage
A
Administrative, management and supervisory bodies
A
Affected Communities
A
Annual total remuneration
A
Anticipated financial effects
A
Area at water risk
A
Area of high-water stress
A
Associated process materials
B
BREF or EU Best Available Techniques reference documents
B
Best Available Technique-Associated Emission Level (BAT-AEL)
B
Best Available Technique-Associated Environmental Performance Level (BATAEPL
B
Best Available Techniques (BAT) conclusions
B
Biodiversity loss
B
Biodiversity or biological diversity
B
Biodiversity sensitive area
B
Biosphere integrity or ecological integrity
B
Blue economy
B
Bribery
B
Business model
B
Business relationships
B
By-product
C
CO2 footprint
C
Carbon credit
C
Carbon dioxide (CO2) equivalent (eq)
C
Carbon offsetting
C
Carbon sink
C
Child labour
C
Circular economy
C
Circular economy principles
C
Circular material use rate
C
Classified information
C
Climate change adaptation
C
Climate change mitigation
C
Climate resilience
C
Climate-related opportunity
C
Climate-related physical risk (Physical risk from climate change)
C
Climate-related transition risk
C
Collective bargaining
C
Confirmed incident (child or forced labour or human trafficking)
C
Confirmed incident of corruption or bribery
C
Consumer
C
Corporate culture
C
Corruption
C
Credible proxies
C
Current financial effects
D
Decarbonization
D
Decarbonization levers
D
Deforestation
D
Degradation or degraded ecosystem
D
Dependencies
D
Deposit in water and soil
D
Desertification
D
Discharge
D
Discrimination
D
Double materiality
D
Durability of a product, component or material
E
ESG
E
EU Taxonomy Regulation
E
Ecological threshold
E
Ecosystem extent
E
Ecosystem restoration
E
Ecosystem services
E
Ecosystem(s)
E
Emission
E
Employee
E
End-users
E
Environmental Management Systems
E
Equal opportunities
E
Equal treatment
F
Financial effects
F
Financial materiality
F
Forced labour
F
Fossil fuel
F
Free, Prior and Informed Consent (FPIC)
F
Freshwater
G
GHG emission reduction
G
GHG removal and storage
G
Global warming potential (GWP)
G
Greenhouse Gas Protocol
G
Greenhouse Gases (GHG)
G
Greenwashing
G
Grievance mechanism
G
Groundwater
H
Habitat
H
Habitat fragmentation
H
Harassment
H
Hazardous waste
H
High climate impact sectors
I
IPCC
I
ISO 14001
I
ISO 14064
I
Impact drivers
I
Impact materiality
I
Impacts
I
Incident
I
Incineration
I
Independent board member
I
Indigenous peoples
No results found
Keine CSRD-Begriffe gefunden
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