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- 16:25, 11 May 2023 (diff | hist) . . (+394) . . N Incineration with Energy Recovery (Created page with "== Definition == '''Incineration with Energy Recovery'''. Incineration is the controlled burning of waste at high temperature. It is with energy recovery when the energy creat...") (current)
- 16:25, 11 May 2023 (diff | hist) . . (+570) . . N Impact Materiality (Created page with "== Definition == '''Impact Materiality'''. A sustainability matter is material from an impact perspective when it pertains to the undertaking’s material actual or potential,...") (current)
- 16:25, 11 May 2023 (diff | hist) . . (+1,291) . . N Impact Drivers (Created page with "== Definition == '''Impact Drivers '''. All the factors that cause changes in nature, anthropogenic assets, nature’s contributions to people and a good quality of life. Dire...") (current)
- 16:25, 11 May 2023 (diff | hist) . . (+559) . . N Harassment (Created page with "== Definition == '''Harassment'''. Harassment is defined as a course of comments or actions that are unwelcome or should reasonably be known to be unwelcome, to the person tow...") (current)
- 16:25, 11 May 2023 (diff | hist) . . (+484) . . N Habitat Fragmentation (Created page with "== Definition == '''Habitat Fragmentation'''. A general term describing the set of processes by which habitat loss results in the division of continuous habitats into a greate...") (current)
- 16:25, 11 May 2023 (diff | hist) . . (+242) . . N Habitat (Created page with "== Definition == '''Habitat'''. The place or type of site where an organism or population naturally occurs. Also used to mean the environmental attributes required by a partic...") (current)
- 16:25, 11 May 2023 (diff | hist) . . (+443) . . N Groundwater (Created page with "== Definition == '''Groundwater'''. All water (Renewable And Non-Renewable) which is below the surface of the ground in the saturation zone and in direct contact with the grou...") (current)
- 16:25, 11 May 2023 (diff | hist) . . (+1,963) . . N Grievance Mechanisms (Created page with "== Definition == '''Grievance Mechanisms '''. Grievance mechanisms refer to any routinized, state-based or non-state-based, judicial or non-judicial processes through which st...") (current)
- 16:25, 11 May 2023 (diff | hist) . . (+826) . . N GHG Removal and Storage (Created page with "== Definition == '''GHG Removal and Storage '''. (Anthropogenic) Removals refer to the withdrawal of GHGs from the atmosphere as a result of deliberate human activities. These...") (current)
- 16:25, 11 May 2023 (diff | hist) . . (+796) . . N Freshwater (Created page with "== Definition == '''Freshwater'''. It includes: surface water, including rainwater, water from wetlands, rivers and lakes. Water that is naturally occurring water on the Earth...") (current)
- 16:25, 11 May 2023 (diff | hist) . . (+167) . . N Fossil Fuel (Created page with "== Definition == '''Fossil Fuel'''. Fossil fuel means non-renewable carbon-based energy sources such as solid fuels, natural gas and oil. Category:ESRS Glossary") (current)
- 16:25, 11 May 2023 (diff | hist) . . (+502) . . N Forced Labour (Created page with "== Definition == '''Forced Labour'''. All work or service which is exacted from any person under the threat of penalty and for which the person has not offered himself or hers...") (current)
- 16:25, 11 May 2023 (diff | hist) . . (+217) . . N Financial Materiality (Created page with "== Definition == '''Financial Materiality'''. A sustainability matter is material from a financial perspective if it triggers or may trigger material financial effects on the...") (current)
- 16:25, 11 May 2023 (diff | hist) . . (+401) . . N Financial Effects (Created page with "== Definition == '''Financial Effects'''. A sustainability matter triggers financial effects on the undertaking when it generates risks or opportunities that have an influence...") (current)
- 16:25, 11 May 2023 (diff | hist) . . (+751) . . N Equal Treatment (Created page with "== Definition == '''Equal Treatment'''. The principle of equal treatment is a general principle of European law which presupposes that comparable situations or parties in comp...") (current)
- 16:25, 11 May 2023 (diff | hist) . . (+435) . . N Equal Opportunities (Created page with "== Definition == '''Equal Opportunities'''. Equal opportunities refer to an equal and non-discriminatory access to, among individuals, of opportunities for education, training...") (current)
- 16:25, 11 May 2023 (diff | hist) . . (+161) . . N End-Users (Created page with "== Definition == '''End-Users'''. Individuals who ultimately use or are intended to ultimately use a particular product or service. Category:ESRS Glossary") (current)
- 16:25, 11 May 2023 (diff | hist) . . (+188) . . N Employee (Created page with "== Definition == '''Employee'''. An employee is an individual who is in an employment relationship with the undertaking according to national law or practice. Category:ES...") (current)
- 16:25, 11 May 2023 (diff | hist) . . (+362) . . N Emissions to Water (Created page with "== Definition == '''Emissions to Water'''. ‘Direct emissions of priority substances, as defined by Annex I to Directive 2013/39/EU, that replaces Annex X of the Directive 20...") (current)
- 16:25, 11 May 2023 (diff | hist) . . (+635) . . N Emission Reduction (Created page with "== Definition == '''Emission Reduction'''. Emissions reduction: decrease in Scope 1, 2, 3 or total GHG emissions at the end of the reporting period, relative to baseline emiss...") (current)
- 16:25, 11 May 2023 (diff | hist) . . (+369) . . N Emission (Created page with "== Definition == '''Emission'''. The direct or indirect release of substances, vibrations, heat or noise from individual or diffuse sources into air, water or soil. Directive...") (current)
- 16:25, 11 May 2023 (diff | hist) . . (+182) . . N Ecosystem Restoration (Created page with "== Definition == '''Ecosystem Restoration'''. Any intentional activities that initiate or accelerate the recovery of an ecosystem from a degraded state. Category:ESRS Glo...") (current)
- 16:25, 11 May 2023 (diff | hist) . . (+281) . . N Ecosystem Extent (Created page with "== Definition == '''Ecosystem Extent'''. Refers to the size of an ecosystem asset, whereas an ecosystem asset is the contiguous space of a specific ecosystem type characterise...") (current)
- 16:25, 11 May 2023 (diff | hist) . . (+331) . . N Ecosystem Conversion (Created page with "== Definition == '''Ecosystem Conversion'''. Situations in which, for a given location, there is a change in ecosystem type involving a distinct and persistent change in ecolo...") (current)
- 16:25, 11 May 2023 (diff | hist) . . (+323) . . N Ecological Threshold (Created page with "== Definition == '''Ecological Threshold'''. The point at which a relatively small change in external conditions causes a rapid change in an ecosystem. When an Ecological thre...") (current)
- 16:25, 11 May 2023 (diff | hist) . . (+173) . . N Ecological Condition (Created page with "== Definition == '''Ecological Condition'''. Refers to the quality of an ecosystem measured in terms of its abiotic and biotic characteristics. Category:ESRS Glossary") (current)
- 16:25, 11 May 2023 (diff | hist) . . (+169) . . N Durability (Created page with "== Definition == '''Durability'''. The ability of a product, component or material to remain functional and relevant when used as intended. Category:ESRS Glossary") (current)
- 16:25, 11 May 2023 (diff | hist) . . (+307) . . N Double Materiality (Created page with "== Definition == '''Double Materiality'''. Double materiality has two dimensions: impact materiality and financial materiality. A sustainability matter meets the criterion of...") (current)
- 16:25, 11 May 2023 (diff | hist) . . (+636) . . N Discrimination (Created page with "== Definition == '''Discrimination'''. Discrimination can occur directly or indirectly - Direct discrimination will have occurred when an individual is treated less favourably...") (current)
- 16:25, 11 May 2023 (diff | hist) . . (+305) . . N Disclosure Content (Created page with "== Definition == '''Disclosure Content'''. A Disclosure Content sets the required content of the information that the undertaking includes when it reports on policies, actions...") (current)
- 16:25, 11 May 2023 (diff | hist) . . (+262) . . N Development (Personal And Career Development) (Created page with "== Definition == '''Development (Personal And Career Development)'''. For the aim of this Standard, development is defined as those initiatives put in place by the undertaking...") (current)
- 16:25, 11 May 2023 (diff | hist) . . (+312) . . N Desertification (Created page with "== Definition == '''Desertification'''. Desertification means land degradation in arid, semi-arid and dry sub-humid areas resulting from various factors, including climatic va...") (current)
- 16:25, 11 May 2023 (diff | hist) . . (+400) . . N Dependencies (Created page with "== Definition == '''Dependencies'''. Dependency is the result of the undertaking relying on biodiversity and/or ecosystems within its business model and/or conduct of business...") (current)
- 16:25, 11 May 2023 (diff | hist) . . (+251) . . N Degradation Or Degraded Ecosystem (Created page with "== Definition == '''Degradation Or Degraded Ecosystem'''. Degradation refers to chronic human impacts resulting in the loss of biodiversity and the disruption of an ecosystem...") (current)
- 16:25, 11 May 2023 (diff | hist) . . (+279) . . N Deforestation (Created page with "== Definition == '''Deforestation'''. Temporary or permanent human-induced conversion of forested land to non-forested land. (Annex I point 21 of COMMISSION DELEGATED REGULATI...") (current)
- 16:25, 11 May 2023 (diff | hist) . . (+480) . . N Credible Proxies (Created page with "== Definition == '''Credible Proxies'''. Individuals with sufficiently deep experience in engaging with affected stakeholders from a particular region or context (for example,...") (current)
- 16:25, 11 May 2023 (diff | hist) . . (+739) . . N Corruption (Created page with "== Definition == '''Corruption'''. Abuse of entrusted power for private gain, which can be instigated by individuals or organisations. It includes practices such as facilitati...") (current)
- 16:25, 11 May 2023 (diff | hist) . . (+555) . . N Confirmed Incident or Corruption or Bribery (Created page with "== Definition == '''Confirmed Incident or Corruption or Bribery'''. An incident of corruption or bribery that has been found to be substantiated. Confirmed incidents of corrup...") (current)
- 16:25, 11 May 2023 (diff | hist) . . (+321) . . N Confirmed Incident (Created page with "== Definition == '''Confirmed Incident'''. Incident of child or forced labour or human trafficking that has been found to be substantiated. Confirmed incidents do not include...") (current)
- 16:25, 11 May 2023 (diff | hist) . . (+356) . . N Climate-Related Transition Risk (Created page with "== Definition == '''Climate-Related Transition Risk'''. Climate-related transition risks are risks that arise from the transition to a low-carbon and climate-resilient economy...") (current)
- 16:25, 11 May 2023 (diff | hist) . . (+617) . . N Climate-Related Opportunity (Created page with "== Definition == '''Climate-Related Opportunity'''. Climate-related opportunities refer to the potential positive effects related to climate change on the undertaking. Efforts...") (current)
- 16:25, 11 May 2023 (diff | hist) . . (+273) . . N Circular Economy Principles (Created page with "== Definition == '''Circular Economy Principles'''. The circular economy is based on three principles, driven by design: (i)eliminate waste and pollution; (ii)circulate produc...") (current)
- 16:25, 11 May 2023 (diff | hist) . . (+575) . . N Carbon Dioxide Equivalent (Created page with "== Definition == '''Carbon Dioxide Equivalent'''. The amount of carbon dioxide (CO2) emission that would cause the same integrated radiative forcing or temperature change, ove...") (current)
- 16:25, 11 May 2023 (diff | hist) . . (+513) . . N Business Relationships (Created page with "== Definition == '''Business Relationships'''. The relationships the undertaking has with business partners, entities in its value chain, and any other non-State or State enti...") (current)
- 16:25, 11 May 2023 (diff | hist) . . (+508) . . N Business as Usual (Created page with "== Definition == '''Business as Usual'''. In the context of this Standard, business as usual is to be understood as a scenario where the undertaking does not take significant...") (current)
- 16:25, 11 May 2023 (diff | hist) . . (+168) . . N Bribery (Created page with "== Definition == '''Bribery'''. Dishonestly persuading someone to act in your favour by giving them a gift of money or another inducement. Category:ESRS Glossary") (current)
- 16:25, 11 May 2023 (diff | hist) . . (+426) . . N EU Best Available Techniques Reference Documents (Created page with "== Definition == '''EU Best Available Techniques Reference Documents'''. BREF. A document, drawn up for defined activities and describing, in particular, applied techniques, p...") (current)
- 16:25, 11 May 2023 (diff | hist) . . (+315) . . N Biodiversity Sensitive Area (Created page with "== Definition == '''Biodiversity Sensitive Area'''. Natura 2000 network of protected areas, UNESCO World Heritage sites and Key Biodiversity Areas (‘KBAs’), as well as oth...") (current)
- 16:25, 11 May 2023 (diff | hist) . . (+483) . . N Biodiversity or Biological Diversity (Created page with "== Definition == '''Biodiversity or Biological Diversity'''. The variability among living organisms from all sources including terrestrial, marine and other aquatic ecosystems...") (current)
- 16:25, 11 May 2023 (diff | hist) . . (+360) . . N Biodiversity Access and Benefit-Sharing (Created page with "== Definition == '''Biodiversity Access and Benefit-Sharing'''. Access and benefit-sharing refers to the way in which genetic resources may be accessed, and how the benefits t...") (current)
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