Anti-corruption
Policies and practices intended to prevent bribery, fraud, conflicts of interest, and unethical conduct.
Glossary
A-Z sustainability glossary in simple language.
Use this glossary to understand common sustainability, ESG, reporting, procurement, climate, circular economy, certification, and green claims terms. It is educational information, not legal or compliance advice.
How to use this glossary
Terms can mean different things depending on law, geography, framework, product category, or reporting boundary. Verify official sources for compliance decisions and use the Sustainable Units methodology to understand claims with proof levels and source links.
Assessment
A structured review that may be internal or external and may not provide formal assurance.
Assurance
Independent or external confidence-giving review, depending on standard, scope, and level.
Audit
A review process with defined scope and evidence checks.
Biodegradable
A claim that requires conditions, timeframes, and proof. It should not be assumed to mean harmless.
Biodiversity
The variety of living species, ecosystems, and genetic diversity.
BRSR
Business Responsibility and Sustainability Reporting, connected to sustainability disclosure requirements for certain listed entities in India.
BRSR Core
A focused subset commonly discussed in relation to selected indicators, assurance, and sustainability disclosure readiness.
Carbon footprint
An estimate of greenhouse gas emissions linked to an activity, product, person, or organization.
Carbon neutral
A claim that needs clear boundaries, reductions, offsets, and evidence to be understood responsibly.
Carbon offset
A credit or activity used to compensate for emissions. Quality, permanence, and boundaries should be checked.
CBAM
European Union Carbon Border Adjustment Mechanism. Applicability should be verified from official sources.
CDP
A disclosure platform style associated with environmental reporting such as climate, water, and forests.
Certification
A recognition against defined criteria, scope, issuer, and validity. A logo alone is not enough.
Circular economy
An approach that keeps materials useful for longer through reduction, reuse, repair, refill, recycling, and design.
Compliance
Meeting applicable laws, rules, standards, or obligations. Professional advice may be needed.
Compostable
A claim that depends on composting conditions, standards, facilities, and clear instructions.
CSDDD
European Union corporate sustainability due diligence directive. Current requirements should be verified from official sources.
CSR
Corporate social responsibility, often involving community contribution, responsible business, and social programs.
CSRD
European Union corporate sustainability reporting directive. Applicability and rules should be checked from official sources.
Decarbonization
Reducing greenhouse gas emissions from energy, operations, products, services, or value chains.
Deforestation
Loss or removal of forests, often linked to land use, sourcing, and biodiversity risk.
Double materiality
A concept that considers both financial relevance and impacts on people or environment.
Due diligence
A process for identifying, preventing, mitigating, and accounting for risks and impacts.
E-waste
Discarded electronic equipment and components that need responsible handling.
Ecolabel
A product or service label linked to environmental criteria, scope, and issuer.
Emissions
Releases to air, often used for greenhouse gases or pollutants.
Energy efficiency
Using less energy to deliver the same or better service, output, or comfort.
ESG
Environmental, Social and Governance topics used in reporting, risk, investment, procurement, and management discussions.
ESRS
European Sustainability Reporting Standards used in the context of CSRD reporting.
Ethical sourcing
Sourcing that considers labor, human rights, safety, legality, and responsible supplier practices.
EUDR
European Union deforestation regulation. Requirements should be checked from official sources.
Fair wages
Pay practices that should be assessed in context with law, living costs, worker rights, and credible evidence.
GHG Protocol
A widely referenced framework for greenhouse gas accounting concepts such as Scope 1, Scope 2, and Scope 3.
Governance
Decision-making, accountability, ethics, policies, oversight, and controls.
Greenhouse gas
A gas that contributes to climate warming, such as carbon dioxide, methane, and others.
Greenwashing
Sustainability messaging that appears stronger than the supporting evidence.
GRI
Global Reporting Initiative standards, commonly used for sustainability impact reporting.
Hazardous waste
Waste that may pose health or environmental risk and requires controlled handling.
Human rights
Basic rights and freedoms that organizations should respect in operations and supply chains.
IFRS S1
A general sustainability-related financial disclosure standard issued by the ISSB.
IFRS S2
A climate-related disclosure standard issued by the ISSB.
Industrial waste
Waste generated from industrial operations, which may include solid, liquid, hazardous, or process waste.
Integrated reporting
Reporting concepts that connect strategy, governance, performance, resources, and value creation.
ISSB
International Sustainability Standards Board, connected to IFRS Sustainability Disclosure Standards.
LCA
Life cycle assessment, a method for assessing impacts across defined lifecycle stages.
Lifecycle
The stages of a product or service from raw materials through use and end-of-life.
Materiality
A way to identify important topics for an organization, stakeholder group, or decision context.
Net zero
A target concept focused on reducing emissions and balancing remaining emissions under defined boundaries.
NGRBC
India's National Guidelines on Responsible Business Conduct, a responsible business reference point.
Plastic waste
Plastic material discarded after use; impacts depend on type, collection, recycling, leakage, and disposal.
Pollution
Contamination of air, water, land, or ecosystems by harmful substances or activities.
Recyclable
A claim that depends on material compatibility and real collection or processing access.
Refillable
Designed to be refilled, but impact depends on actual reuse systems and behavior.
Renewable energy
Energy from sources that replenish naturally, such as solar, wind, hydro, or other context-specific sources.
Repairable
Designed or supported so parts, service, or instructions can extend useful life.
Reusable
Designed for repeated use, with benefit depending on durability and actual reuse.
SASB-style disclosure
Industry-specific sustainability disclosure concepts associated with financially relevant topics.
Scope 1
Direct greenhouse gas emissions from sources an organization owns or controls.
Scope 2
Emissions from purchased energy such as electricity, steam, heating, or cooling.
Scope 3
Other value-chain emissions, often including suppliers, transport, product use, and end-of-life.
SDG
A global goal concept used to discuss shared development priorities such as health, water, energy, climate, and partnerships.
Stakeholder
A person or group affected by or interested in an organization or decision.
Supply chain
The network of suppliers, processes, transport, and partners involved in delivering a product or service.
Sustainability
Meeting present needs while considering future people, ecosystems, resources, and responsible decisions.
Sustainable development
Development that aims to improve well-being while protecting social, environmental, and economic foundations.
Sustainable procurement
Purchasing that considers proof, lifecycle, ethics, resource use, risk, and value beyond price alone.
TCFD
Climate-related disclosure concepts focused on governance, strategy, risk management, metrics, and targets.
TNFD
Nature-related disclosure concepts focused on dependencies, impacts, risks, and opportunities related to nature.
Traceability
The ability to track materials, products, or information through parts of a supply or value chain.
Value chain
A broader chain of activities that create, deliver, use, and manage a product or service.
Wastewater
Used water that may need treatment before discharge, reuse, or recycling.
Water footprint
A way to consider water use linked to an activity, product, or organization.