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Carbon Neutrality
Carbon neutrality means measuring greenhouse gas emissions for a stated product, service or organisation and year, reducing them where possible, then counterbalancing the remainder with verified carbon credits.
Climate change adaptation (EU Taxonomy objective 2 / ESRS E1)
Climate change adaptation changes operations, assets, or plans to reduce harm from current or expected physical climate conditions, while climate change mitigation addresses the emissions that drive warming.
Climate change mitigation (EU Taxonomy objective 1 / ESRS E1)
Climate change mitigation means cutting greenhouse gas emissions or increasing removals to limit warming, and it is the first EU Taxonomy environmental objective and a separate climate subtopic in ESRS E1.
Climate transition plan
A climate transition plan turns a climate target into dated actions, assigned resources, governance, financial assumptions, and progress measures for changing a company's strategy and business model toward a lower-carbon economy.
Eco-Management and Audit Scheme (EMAS)
The Eco-Management and Audit Scheme (EMAS) is the EU's voluntary register for organisations that independently verify their environmental management system, legal compliance, performance data, and public environmental statement.
ESG
Environmental, social and governance (ESG) groups the evidence a company provides about its environmental effects, treatment of people and business oversight when investors, customers or rating providers ask.
ESRS (European Sustainability Reporting Standards)
ESRS tell companies reporting under the CSRD which sustainability information to disclose and how to document material impacts, financial risks, governance, strategy, policies, actions, metrics, and targets.
ESRS E1 Climate Change
Under ESRS E1 Climate Change, an in-scope company reports its material climate plans, targets, energy use, gross emissions, removals, internal carbon prices, risks, and expected financial effects.
GHG Protocol
The GHG Protocol is a suite of standards for deciding which greenhouse gas emissions belong in a company inventory, classifying them as Scope 1, 2 or 3, calculating them, and reporting the methods and boundaries used.
GHG Protocol Corporate Standard
The GHG Protocol Corporate Standard defines the minimum accounting and public-reporting requirements for a company-wide greenhouse gas inventory, including boundaries, Scope 1 and Scope 2 totals, methods, and exclusions.
GHG Protocol Land Sector and Removals Standard
The GHG Protocol Land Sector and Removals Standard sets corporate inventory rules for agricultural land emissions, biogenic products, land and geologic carbon storage, and optional CO2 removals, with traceability, monitoring, uncertainty, and separate-reporting safeguards.
GHG Protocol Product Life Cycle Accounting and Reporting Standard
The GHG Protocol Product Life Cycle Accounting and Reporting Standard sets requirements for measuring and reporting greenhouse gas emissions and removals attributable to one product across its defined life cycle, in CO2e per unit of analysis.
GHG Protocol Project Protocol
The GHG Protocol Project Protocol sets rules for quantifying a mitigation project's greenhouse gas reductions against a justified forward-looking baseline that delivers the same product or service.
GHG Protocol Scope 2 Guidance
The GHG Protocol Scope 2 Guidance sets two methods for purchased-energy emissions: one based on local grid averages and one based on qualifying contracts, certificates, and supplier data, including when a company must report both totals.
GHG Protocol Scope 3 Standard
The GHG Protocol Scope 3 Standard sets the corporate inventory boundary and reporting rules for 15 categories of indirect emissions across a company's upstream and downstream value chain.
GLEC Framework
The GLEC Framework sets a common method for calculating and reporting freight and logistics-hub greenhouse gas emissions, including operations and the upstream production and delivery of their fuel or electricity.
GRI Standards
The GRI Standards give organizations a common structure for disclosing their most significant impacts on people, the environment and the economy.
IFRS S1 General Requirements
IFRS S1 sets investor-focused disclosure requirements for sustainability risks and opportunities that could affect a company's cash flows, access to finance, or cost of capital, and connects those disclosures to its financial statements.
IFRS S2 Climate-related Disclosures
IFRS S2 requires companies applying ISSB Standards to disclose climate-related risks and opportunities that could affect cash flows, access to finance, or cost of capital through governance, strategy, risk management, metrics, and targets, including GHG emissions.
ILO fundamental Conventions
The ILO fundamental Conventions are ten international labour standards covering freedom of association and collective bargaining, forced labour, child labour, discrimination, and a safe and healthy working environment.
Integrated Reporting Framework
The Integrated Reporting Framework connects strategy, governance, performance, prospects, and the resources and relationships a company uses or affects to explain how it creates, preserves, or erodes value over time.
ISO 14001
ISO 14001 is the international requirements standard for an environmental management system that controls an organization's environmental impacts, compliance duties, objectives, operating procedures, monitoring, audits and continual improvement.
ISO 14040
ISO 14040 sets the principles and four-phase framework for life cycle assessment, covering goal and scope, inventory, impact assessment, interpretation, reporting, critical review and limitations without prescribing detailed calculation methods.
ISO 14044
ISO 14044 sets the requirements and guidance that make an LCA's method choices, calculations, interpretation, reporting and review traceable to its stated purpose.
ISO 14064-1 corporate GHG inventories
ISO 14064-1:2018 sets organization-level requirements for defining a GHG inventory boundary, quantifying and reporting emissions and removals, managing inventory quality, and preparing the inventory for verification.
ISO 14064-2
ISO 14064-2:2019 sets requirements for quantifying, monitoring, documenting, and reporting the greenhouse gas emission reductions or removal enhancements achieved by a defined project against a baseline scenario.
ISO 14064-3
ISO 14064-3:2019 sets requirements for verifying historical greenhouse gas statements and validating statements about expected future outcomes for an organization, project, or product.
ISO 14067 product carbon footprints
ISO 14067 sets requirements and guidance for quantifying and reporting a product carbon footprint or partial footprint in CO2e using life cycle assessment principles.
ISO 14068-1
ISO 14068-1:2023 gives organisations and products a documented process for making carbon-neutrality claims, covering the subject boundary, footprint, reduction plan, offsetting, report, and claim.
ISSB (International Sustainability Standards Board)
The International Sustainability Standards Board (ISSB) develops IFRS Sustainability Disclosure Standards for companies to report investor-focused information about sustainability-related risks and opportunities.
Natural Capital Protocol
The Natural Capital Protocol is a four-stage decision framework for identifying, measuring, and valuing how a business depends on natural resources and affects them.
Net-Zero
Under the SBTi Corporate Net-Zero Standard, net zero means deeply cutting greenhouse gas emissions across a company's value chain, then permanently neutralising the small amount that remains.
SASB Standards
SASB Standards provide industry-specific disclosure topics and metrics for sustainability-related risks and opportunities that could affect a company's cash flows, access to finance, or cost of capital.
SBTi Corporate Net-Zero Standard
The SBTi Corporate Net-Zero Standard sets criteria for companies to validate, implement and assess science-based targets that cut Scope 1, Scope 2 and Scope 3 emissions to residual levels and neutralise what remains.
Science-Based Targets
A science-based target states how quickly a company will cut greenhouse gas emissions in line with a climate pathway accepted by the Science Based Targets initiative (SBTi), using a defined boundary, base year and target year.
Sectoral Decarbonization Approach
The Sectoral Decarbonization Approach turns a climate pathway for a defined industry into a company target for greenhouse gas emissions per physical unit of output.
Sustainability
Sustainability is how a company manages its environmental and social impacts, governs those responsibilities, and shows customers, investors and regulators credible evidence of its decisions, actions and results.
Sustainability Reporting
Sustainability reporting is the process of publishing evidence-backed information about a company's environmental, social, and governance impacts, risks, opportunities, policies, targets, and performance for a defined period and business boundary.
Sustainable Development Goals
The Sustainable Development Goals (SDGs) are 17 connected UN goals for improving social, economic, and environmental conditions by 2030, used by companies as a voluntary framework for prioritizing and explaining relevant impacts.
TCFD recommendations
The TCFD recommendations structure 11 climate-related financial disclosures under governance, strategy, risk management, and metrics and targets, helping organizations report how climate issues affect decisions and financial prospects.
TNFD recommendations
TNFD gives companies and financial institutions 14 recommended disclosures about how they rely on and affect nature, the resulting risks and opportunities, and how these issues are governed and managed.
UN Global Compact
The UN Global Compact asks participating companies to embed Ten Principles on human rights, labour, environment and anti-corruption in their operations and report publicly on their progress each year.
UN Guiding Principles on Business and Human Rights
The UN Guiding Principles on Business and Human Rights set out the state duty to protect human rights, the corporate responsibility to respect them, and access to remedy for people harmed by business activity.
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What a Sustainability Consultant Does, and What It Costs
What sustainability consultants do, when to hire one, how pricing works, what Keslio charges, and the questions to ask before you choose.
Supplier GHG Reporting Checklist
Use this supplier GHG reporting checklist to collect Scope 1, Scope 2, relevant Scope 3 data, methodology notes, and evidence.
Service-Level GHG Accounting for Suppliers
Service-level GHG accounting helps suppliers allocate emissions to a customer, contract, product, or service when a company footprint is not enough.
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