| AMS |
Automated Measuring Systems |
| AQI |
Air Quality Indices |
| AR |
Application Requirements |
| AWS |
Alliance for Water Stewardship |
| BAT |
Best Available Technique |
| BAT-AEL |
Best Available Technique-Associated Emission Level |
| BAT-AEPL |
Best Available Technique-Associated Environmental Performance Level |
| BREFs |
Best Available Techniques Reference Documents |
| Btu |
British Thermal Units |
| CapEx |
Capital Expenditure |
| CBD |
Convention for Biological Diversity |
| CDDA |
Common Database on Designated Areas |
| CEN |
European Committee for Standardization |
| CENELEC |
European Committee for Electrotechnical Standardization |
| CH4 |
Methane |
| CICES |
Common International Classification of Ecosystem Services |
| C02 |
Carbon Dioxide |
| CRR |
Regulation (EU) 757/2013 of the European Parliament and of the Council (1) (Capital Requirements Regulation) |
| DEGURBA |
Degree of Urbanisation |
| DR BP-1 |
Disclosure Requirement - General basis for preparation of the sustainability statements |
| DR BP-2 |
Disclosure Requirement - Disclosures in relation to specific circumstances |
| DR GOV-1 |
Disclosure Requirement - The role of the administrative, management and supervisory bodies |
| DR GOV-2 |
Disclosure Requirement - Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies |
| DR GOV-3 |
Disclosure Requirement - Integration of sustainability- related performance in incentive schemes |
| DR GOV-4 |
Disclosure Requirement - Statement on sustainability due diligence |
| DR GOV-5 |
Disclosure Requirement - Risk management and internal controls over sustainability reporting |
| DR SBM-1 |
Disclosure Requirement - Market position, strategy, business model(s) and value chain |
| DR SBM-2 |
Disclosure Requirement - Interests and views of stakeholders |
| DR SBM-3 |
Disclosure Requirement - Material impacts, risks and opportunities and their interaction with strategy and business model(s) |
| DR IRO-1 |
Disclosure Requirement - Description of the processes to identify and assess material impacts, risks and opportunities |
| DR IRO-2 |
Disclosure Requirements in ESRS covered by the undertaking’s sustainability statements |
| DNSH |
Do No Significant Harm |
| DR |
Disclosure Requirements |
| EBA |
European Banking Authority |
| EC |
European Commission |
| EEA |
European Economic Area |
| EFRAG |
European Financial Reporting Advisory Group |
| EFRAG SRB |
European Financial Reporting Advisory Group Sustainability
Reporting Board |
| EIA |
Environmental Impact Assessment |
| EMAS |
Eco-Management and Audit Scheme |
| EPC |
Energy Performance Certificate |
| E-PRTR |
European Pollutant Release and Transfer Register |
| ESA |
European Supervisory Authorities |
| ESMA |
European Securities and Markets Authority |
| ESRS |
European Sustainability Reporting Standards |
| ESRS 1 |
European Sustainability Reporting Standard 1 General requirements |
| ESRS 2 |
European Sustainability Reporting Standard 2 General disclosures |
| ESRS E1 |
European Sustainability Reporting Standard E1 Climate change |
| ESRS E2 |
European Sustainability Reporting Standard E2 Pollution |
| ESRS E3 |
European Sustainability Reporting Standard E3 Water and marine resources |
| ESRS E4 |
European Sustainability Reporting Standard E4 Biodiversity and ecosystems |
| ESRS E5 |
European Sustainability Reporting Standard E5 Resource use and circular economy |
| ESRS G1 |
European Sustainability Reporting Standard G1 Business conduct |
| ESRS S1 |
European Sustainability Reporting Standard S1 Own workforce |
| ESRS S2 |
European Sustainability Reporting Standard S2 Workers in the value chain |
| ESRS S3 |
European Sustainability Reporting Standard S3 Affected communities |
| ESRS S4 |
European Sustainability Reporting Standard S4 Consumers & end-users |
| EU |
European Union |
| EU ETS |
European Union Emissions Trading System |
| EWC |
European Works Council |
| FPIC |
Free, Prior and Informed Consent |
| FTE |
Full-time equivalent |
| GAAP |
Generally Accepted Accounting Principles |
| GHG |
Greenhouse Gas |
| GJ |
Giga-Joules |
| GRI |
Global Reporting Initiative |
| GWP |
Global Warming Potential |
| HFCs |
Hydrofluorocarbons |
| IED |
Directive 2010/75/EU of the European Parliament and of the Council (Industrial Emissions Directive) |
| IFC |
International Finance Corporation |
| IFRS |
International Financial Reporting Standards |
| ILO |
International Labour Organisation |
| IPBES |
Intergovernmental Science-Policy Platform on Biodiversity and Ecosystem Services |
| IPCC |
Intergovernmental Panel on Climate Change |
| ISEAL |
International Social and Environmental Accreditation and Labelling Alliance |
| ISO |
International Organization for Standardization |
| ISSB |
International Sustainability Standards Board |
| ITS |
Implementing Technical Standards |
| IUCN |
International Union for Conservation of Nature |
| KBA |
Key Biodiversity Areas |
| Kg |
Kilogram |
| lb |
Pounds |
| LEAP |
Locate Evaluate Assess Prepare |
| LGBTQI |
Lesbian, Gay, Bisexual, Transgender, Queer, Intersex |
| MDR |
Minimum Disclosure Requirement |
| MWh |
Mega-Watt-hours |
| N2O |
Nitrous Oxide |
| NACE |
Statistical Classification of Economic Activities in the European Community |
| NF3 |
Nitrogen trifluoride |
| NGOs |
Non-Governmental Organisations |
| NH3 |
Ammonia |
| NOX |
Nitrogen oxides |
| NUTS |
Nomenclature of Territorial Units of Statistics |
| O3 |
Ozone |
| ODS |
Ozone-depleting substance |
| OECD |
Organisation for Economic Co-operation and Development |
| OECM |
One Earth Climate Model |
| OpEX |
Operating Expenditure |
| PBTS |
Persistent, bioaccumulative and toxic substances |
| PCAF |
Partnership for Carbon Accounting Financial |
| PCFs |
Perfluorocarbons |
| PM |
Particulate Matter |
| PMTs |
Persistent, Mobile and Toxic Substances |
| POPs |
Persistent organic pollutants |
| REACH |
Registration, Evaluation, Authorisation and Restriction of Chemicals |
| SBTi |
Science Based Targets Initiative |
| SBTN |
Science Based Targets Network |
| SCE |
Societas Cooperativa Europaea |
| SDA |
Sectoral Decarbonisation Approach |
| SDGs |
Sustainable Development Goals |
| SDPI |
Sustainable Development Performance Indicator |
| SE |
Societas Europaea |
| SEEA |
System of Environmental-Economic Accounting |
| SEEA EA |
System of Environmental-Economic Accounting Ecosystem Accounting |
| SFDR |
Regulation (EU) 2019/2088 of the European Parliament and of the Counci (Sustainable Finance Disclosures Regulation) |
| SOX |
Sulphur oxides |
| SVHC |
Substances of Very High Concern |
| TCFD |
Task Force on Climate-Related Financial Disclosures |
| TNFD |
Taskforce on Nature-related Financial Disclosures |
| UN |
United Nations |
| UNEP |
United Nations Environment Programme |
| UNESCO |
United Nations Educational, Scientific and Cultural Organization |
| vPvBs |
Very persistent and very bioaccumulative substances |
| vPvMs |
Very persistent and very mobile substances |
| WDPA |
World Database of Protected Areas |
| WRI |
World Resources Institute |
| WWF |
World-Wide Fund for Nature |
