{"id":6497,"date":"2026-03-18T11:12:12","date_gmt":"2026-03-18T10:12:12","guid":{"rendered":"https:\/\/reportia:8890\/glossary\/"},"modified":"2026-03-19T22:57:54","modified_gmt":"2026-03-19T21:57:54","slug":"glossary","status":"publish","type":"page","link":"https:\/\/reportia.es\/en\/glossary\/","title":{"rendered":"Glossary"},"content":{"rendered":"\t\t
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Glossary<\/h1>\t\t\t\t<\/div>\n\t\t\t\t
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Key terms on sustainability, environment, social and governance.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Alfabeto Glosario<\/legend>
\n\t\n\t\t\n\t\t\n\t\t\tA\t\t<\/span>\n\t<\/label>\n<\/div>
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\n\t\n\t\t\n\t\t\n\t\t\tC\t\t<\/span>\n\t<\/label>\n<\/div>
\n\t\n\t\t\n\t\t\n\t\t\tD\t\t<\/span>\n\t<\/label>\n<\/div>
\n\t\n\t\t\n\t\t\n\t\t\tE\t\t<\/span>\n\t<\/label>\n<\/div>
\n\t\n\t\t\n\t\t\n\t\t\tF\t\t<\/span>\n\t<\/label>\n<\/div>
\n\t\n\t\t\n\t\t\n\t\t\tG\t\t<\/span>\n\t<\/label>\n<\/div>
\n\t\n\t\t\n\t\t\n\t\t\tH\t\t<\/span>\n\t<\/label>\n<\/div>
\n\t\n\t\t\n\t\t\n\t\t\tI\t\t<\/span>\n\t<\/label>\n<\/div>
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\n\t\n\t\t\n\t\t\n\t\t\tK\t\t<\/span>\n\t<\/label>\n<\/div>
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\n\t\n\t\t\n\t\t\n\t\t\tM\t\t<\/span>\n\t<\/label>\n<\/div>
\n\t\n\t\t\n\t\t\n\t\t\tN\t\t<\/span>\n\t<\/label>\n<\/div>
\n\t\n\t\t\n\t\t\n\t\t\tO\t\t<\/span>\n\t<\/label>\n<\/div>
\n\t\n\t\t\n\t\t\n\t\t\tP\t\t<\/span>\n\t<\/label>\n<\/div>
\n\t\n\t\t\n\t\t\n\t\t\tQ\t\t<\/span>\n\t<\/label>\n<\/div>
\n\t\n\t\t\n\t\t\n\t\t\tR\t\t<\/span>\n\t<\/label>\n<\/div>
\n\t\n\t\t\n\t\t\n\t\t\tS\t\t<\/span>\n\t<\/label>\n<\/div>
\n\t\n\t\t\n\t\t\n\t\t\tT\t\t<\/span>\n\t<\/label>\n<\/div>
\n\t\n\t\t\n\t\t\n\t\t\tU\t\t<\/span>\n\t<\/label>\n<\/div>
\n\t\n\t\t\n\t\t\n\t\t\tV\t\t<\/span>\n\t<\/label>\n<\/div>
\n\t\n\t\t\n\t\t\n\t\t\tW\t\t<\/span>\n\t<\/label>\n<\/div>
\n\t\n\t\t\n\t\t\n\t\t\tX\t\t<\/span>\n\t<\/label>\n<\/div>
\n\t\n\t\t\n\t\t\n\t\t\tY\t\t<\/span>\n\t<\/label>\n<\/div>
\n\t\n\t\t\n\t\t\n\t\t\tZ\t\t<\/span>\n\t<\/label>\n<\/div><\/fieldset><\/form><\/div>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Categor\u00edas Glosario<\/legend>
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Assurance (verification)<\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Independent review of the report (usually “limited”; in some cases “reasonable”).<\/p>\n<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t

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Governance<\/span> <\/span> Reporting<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>
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Baselines and targets<\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Reference year\/baseline and time-bound goals (short\/medium\/long term).<\/p>\n<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t

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Climate<\/span> <\/span> Enviroment<\/span> <\/span> Reporting<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>
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Biodiversity<\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Variety of species, ecosystems and genetic diversity; key for ecosystem services.<\/p>\n<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t

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Enviroment<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>
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Carbon neutral<\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Offsetting the annual balance of emissions (does not necessarily imply deep reductions).<\/p>\n<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t

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Climate<\/span> <\/span> Enviroment<\/span> <\/span> Reporting<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>
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CBAM<\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Carbon Border Adjustment Mechanism: charges embedded emissions in certain imports to prevent carbon leakage.<\/p>\n<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t

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Climate<\/span> <\/span> Enviroment<\/span> <\/span> Reporting<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>
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CDP<\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Disclosure platform for climate, water and forests used by investors and large buyers.<\/p>\n<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t

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Climate<\/span> <\/span> Enviroment<\/span> <\/span> Reporting<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>
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Child\/forced labour<\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Critical risks to manage among suppliers; zero tolerance and remediation plans.<\/p>\n<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t

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Governance<\/span> <\/span> Social<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>
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Circular economy<\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Maintaining the value of materials and products for as long as possible (reduce, reuse, repair, remanufacture, recycle).<\/p>\n<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t

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Enviroment<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>
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CO\u2082e<\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Common unit that converts different GHGs into CO\u2082 equivalents according to their warming potential.<\/p>\n<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t

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Climate<\/span> <\/span> Enviroment<\/span> <\/span> Reporting<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>
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Code of Ethics<\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Principles of corporate conduct and expectations with third parties.<\/p>\n<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t

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Governance<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>
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Compliance<\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Regulatory and internal compliance; includes anti-corruption, competition and data protection.<\/p>\n<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t

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Governance<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>
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Contracts with ESG clauses<\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Obligations on performance, data and right to audit within the value chain.<\/p>\n<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t

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ESG<\/span> <\/span> Governance<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>
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Critical supply chain risks<\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Conflict minerals, forest products, intensive agriculture, textiles, electronics, logistics, etc.<\/p>\n<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t

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Enviroment<\/span> <\/span> ESG<\/span> <\/span> Social<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>
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CSDDD<\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Corporate sustainability due diligence regulation (human rights and environment) focused on the value chain and climate plans.<\/p>\n<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t

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Enviroment<\/span> <\/span> ESG<\/span> <\/span> Governance<\/span> <\/span> Social<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>
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CSRD<\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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EU Corporate Sustainability Reporting Directive: expands scope and requirements, incorporates double materiality and ESRS, and requires external assurance.<\/p>\n<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t

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Enviroment<\/span> <\/span> ESG<\/span> <\/span> Governance<\/span> <\/span> Reporting<\/span> <\/span> Social<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>
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Decarbonization<\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Sustained reduction of absolute and intensity emissions through efficiency, technological change and clean energy.<\/p>\n<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t

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Climate<\/span> <\/span> Enviroment<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>
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DEI (Diversity, Equity and Inclusion)<\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Policies and practices to ensure equal opportunities and treatment.<\/p>\n<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t

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Social<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>
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Design for circularity<\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Designing products\/services for durability, repairability and circular materials from the outset.<\/p>\n<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t

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Enviroment<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>
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Double materiality<\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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A dual perspective; on the one hand, how ESG topics affect the company (financial materiality) and, on the other hand, how the company impacts people and the environment (impact materiality).<\/p>\n<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t

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Climate<\/span> <\/span> Enviroment<\/span> <\/span> ESG<\/span> <\/span> Reporting<\/span> <\/span> Social<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>
\t\t
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DPP (Digital Product Passport)<\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Digital record with data on composition, repair and circularity.<\/p>\n<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t
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Enviroment<\/span> <\/span> Reporting<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t
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<\/div>\n\t\t
<\/div>\n\t\t
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Glossary Key terms on sustainability, environment, social and governance. Alfabeto Glosario A B C D E F G H I J K L M N O P Q R S T U V W X Y Z Categor\u00edas Glosario Clima ESG Gobernanza Medio Ambiente Reporting Social Assurance (verificaci\u00f3n) Revisi\u00f3n independiente del reporte (normalmente \u00ablimitada\u00bb; en […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-6497","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/reportia.es\/en\/wp-json\/wp\/v2\/pages\/6497","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/reportia.es\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/reportia.es\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/reportia.es\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/reportia.es\/en\/wp-json\/wp\/v2\/comments?post=6497"}],"version-history":[{"count":0,"href":"https:\/\/reportia.es\/en\/wp-json\/wp\/v2\/pages\/6497\/revisions"}],"wp:attachment":[{"href":"https:\/\/reportia.es\/en\/wp-json\/wp\/v2\/media?parent=6497"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}