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Duurzaamheidstermen, in heldere taal.

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Topics

49 matches

G

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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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GRI Standards

The GRI Standards give organizations a common structure for disclosing their most significant impacts on people, the environment and the economy.

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I

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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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S

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.

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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.

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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.

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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.

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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.

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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.

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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.

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