Acronyms of Sustainability Assessment & Reporting

ACA

Absolute Contraction Approach

AMS

Automated Measuring Systems

AQI

Air Quality Indices

AR

Application Requirements

ASHRAE

American Society of Heating, Refrigerating and Air-

Conditioning Engineers

AWS

Alliance for Water Stewardship

BAT

Best Available Technique

BAT-AEL

Best Available Technique-Associated Emission Level

BAT-AEPLs

Best Available Technique-Associated Environmental

Performance Level

BBOP

Business and Biodiversity Offsets Programme

BC

Basis for Conclusions

BECCS

Bioenergy with Carbon Capture and Storage

BREFs

Best Available Techniques Reference Documents

Btu

British Thermal Units

CapEx

Capital Expenditure

CBD

Convention for Biological Diversity

CCS

Carbon Capture and Storage

CDDA

Common Database on Designated Areas

CDP

Carbon Disclosure Project

CDSB

Climate Disclosure Standards Board

CH4

Methane

CICES

Common International Classification of Ecosystem Services

C MIP5

Coupled Model Intercomparison Project Phase 5

CO2

Carbon Dioxide

CRR

Capital Requirements Regulation

CSRD

Corporate Sustainability Reporting Directive

DC-A

Disclosure Content - Actions and resources in relation to material sustainability matters

DC-M

Disclosure Content - Metrics in relation to material

sustainability matters

DC-P

Disclosure Content - Policies adopted to manage material

sustainability matters

DC-T

Disclosure Content - Targets - Tracking effectiveness of

policies and actions through targets

DEGURBA

Degree of Urbanisation

Disclosure Requirement BP-1

Disclosure Requirement - General basis for preparation of

the sustainability statements

Disclosure Requirement BP-2

Disclosure Requirement - Disclosures in relation to specific

circumstances

Disclosure Requirement GOV-1

Disclosure Requirement - The role of the administrative,

management and supervisory bodies

Disclosure Requirement GOV-2

Disclosure Requirement - Information provided to and

sustainability matters addressed by the undertaking’s

administrative, management and supervisory bodies

Disclosure Requirement GOV-3

Disclosure Requirement - Integration of sustainability-

related performance in incentive schemes

Disclosure Requirement GOV-4

Disclosure Requirement - Statement on sustainability due

diligence

Disclosure Requirement GOV-5

Disclosure Requirement - Risk management and internal

controls over sustainability reporting

Disclosure Requirement SBM-1

Disclosure Requirement - Market position, strategy,

business model(s) and value chain

Disclosure Requirement SBM-2

Disclosure Requirement - Interests and views of

stakeholders

Disclosure Requirement SBM-3

Disclosure Requirement - Material impacts, risks and opportunities and their interaction with strategy and

business model(s)

Disclosure Requirements IRO 1

Disclosure Requirement - Description of the processes to

identify and assess material impacts, risks and opportunities

Disclosure Requirements 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 Environmental Area

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

ENCORE

Exploring Natural Capital Opportunities, Risks and Exposure

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

HM

Heavy Metals

IBAT

Integrated Biodiversity Assessment Tool

IED

Industrial Emissions Directive

IFC

International Finance Corporation

IFRS

International Financial Reporting Standards

IIASA

International Institute for Applied Systems Analysis

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 Labeling

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

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

NMVOC

Non-methane volatile organic compounds

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 Cooperative 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

Sustainable Finance Disclosures Regulation

SOX

Sulphur oxides

SVHCs

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