Nachhaltigkeitsbegriffe, klar erklärt.
Kurze Definitionen, die sagen, was ein Begriff bedeutet und warum er zählt, ob er Ihnen in einem Bericht, einer Kundenanfrage oder beim Lesen begegnet ist. Kein Jargon, der Jargon erklärt.
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California Climate Corporate Data Accountability Act (SB 253)
The California Climate Corporate Data Accountability Act (SB 253) requires qualifying U.S.-formed businesses doing business in California to disclose annual Scope 1, Scope 2, and, from 2027, Scope 3 greenhouse gas emissions.
California Climate-Related Financial Risk Act (SB 261)
The California Climate-Related Financial Risk Act (SB 261) requires qualifying U.S.-formed businesses to publish biennial reports on material physical and transition climate risks, although a federal court injunction currently stops California from enforcing it.
Canada Supply Chains Act (S-211)
The Canada Supply Chains Act (S-211) requires covered entities and federal government institutions to report annually on steps taken to prevent and reduce forced labour and child labour risks in their activities and supply chains.
Corporate Sustainability Due Diligence
Corporate sustainability due diligence is an ongoing, risk-based process for finding and addressing harm to people or the environment connected to a company's operations and business relationships.
Corporate Sustainability Reporting Directive (CSRD)
The Corporate Sustainability Reporting Directive (CSRD) requires qualifying EU undertakings and groups, plus certain non-EU groups, to publish assured sustainability information under European Sustainability Reporting Standards (ESRS).
Do no significant harm (EU Taxonomy)
Under the EU Taxonomy, do no significant harm requires an economic activity seeking alignment for an environmental objective to meet the applicable harm-prevention criteria for the other environmental objectives.
Double materiality assessment
A double materiality assessment is the ESRS process for deciding which impacts, risks and opportunities enter a sustainability statement after testing both effects on people or the environment and financial effects on the company.
Dutch energy-saving obligation
The Dutch energy-saving obligation requires qualifying business locations to implement energy measures with a payback period of five years or less and report completed measures every four years.
EPA Greenhouse Gas Reporting Program (GHGRP)
The EPA Greenhouse Gas Reporting Program requires covered United States facilities, fuel and industrial gas suppliers, and CO2 injection sites to report annual greenhouse gas data under 40 CFR Part 98.
EU Carbon Border Adjustment Mechanism (CBAM)
Under the EU CBAM, EU importers buy certificates for emissions embedded in covered goods, while non-EU producers supply product and emissions data; approved importers, called authorised CBAM declarants, handle reporting and certificate surrender after permitted adjustments.
EU Deforestation Regulation (EUDR)
The EUDR bars specified commodities and products from being placed on the EU market or exported unless they are legally produced, deforestation-free, and covered by the due diligence statement or simplified declaration required from the responsible operator.
EU Emissions Trading System (EU ETS)
The EU Emissions Trading System (EU ETS) caps covered emissions and requires regulated operators to report verified annual emissions and surrender allowances under the rules for their installation, aircraft or ship.
EU Taxonomy
The EU Taxonomy classifies activities as environmentally sustainable when they support an environmental goal, do not seriously harm the others, follow basic social safeguards, and meet detailed activity rules; Article 8 turns the assessment into company disclosure figures.
EU Taxonomy eligibility vs alignment
An EU Taxonomy-eligible activity is described in a delegated act; it is aligned only if it substantially supports an environmental objective, avoids significant harm, meets minimum safeguards, and passes the applicable technical screening criteria.
Kostenlose Hilfe, bevor Sie überhaupt mit uns sprechen.
Ein Rechner, verständliche Artikel, ein Glossar und Checklisten, alles kostenlos und nach demselben Standard gebaut wie die bezahlte Arbeit.
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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