CSRD & sustainability glossary

CSRD-Glossar

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

Wage

Base wage, not including additional earnings like overtime and bonuses, and not including allowances unless they are assured.

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Waste

Waste refers to any material that is thrown away or planned to be thrown away, including both solid and liquid substances.

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Waste hierarchy

The priority order for waste prevention and management is: prevention, preparing for re-use, recycling, other recovery (such as energy recovery), and disposal.

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Waste management

Waste management refers to the overall process of collecting, transporting, recovering, and disposing of waste, as well as overseeing these operations and ensuring the proper care of disposal sites. It also includes activities as a dealer or broker.

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Wastewater

Wastewater refers to water that is no longer useful for its intended purpose due to quality, quantity, or timing. It can be reused by another user, but cooling water is not classified as wastewater.

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Water (recycled and reused)

Water and wastewater that is reused or recycled within a facility or shared with other undertakings to reduce water demand and minimize discharge. Can be used in the same process or different processes within the same facility or other facilities of the undertaking.

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Water consumption

Water intake refers to the amount of water taken in by a facility or project that is not released back into the environment or given to another party during a specific reporting period.

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Water discharge

The total amount of water and waste that an organization releases to surface water, groundwater, or third parties during a specific time period.

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Water intensity

Water intensity is a measure of the amount of water used per unit of activity, such as production or sales. It quantifies the relationship between water volume and business operations.

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Water scarcity

Water scarcity refers to the lack of freshwater resources relative to human water consumption. It is a physical reality that can be measured consistently across regions and over time, regardless of water quality.

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Water withdrawal

Total water intake for any purpose within a specific time frame, including all sources, within the project's boundaries.

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Work-life balance

Work-life balance refers to the satisfactory balance between work and personal life, including family and care responsibilities, as well as time allocation between work and personal life beyond family responsibilities.

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Work-related hazards

Work-related hazards include physical, ergonomic, chemical, biological, psychosocial, and work-organization factors that can negatively impact workers' health and safety, such as radiation, temperature extremes, exposure to harmful substances, and workplace violence.

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Work-related incident

An incident is a work-related occurrence that can cause injury or illness, such as electrical problems, explosions, fires, or workplace violence. If an injury or illness occurs, it is called an accident, while a close call refers to a potential incident without actual harm.

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Workers’ representatives

Workers' representatives are trade union representatives or elected representatives who are freely elected by workers and not controlled by the employer. They must not undermine trade unions and their functions should not overlap with those of trade unions.

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