Sustainability is filled with frameworks, standards, and abbreviations that can feel complex at first. Understanding these key terms helps individuals, businesses, and investors navigate the evolving world of ESG, climate action, and responsible growth.

Here’s a simplified breakdown of the most important concepts.

Core Sustainability Concepts

These terms form the foundation of sustainability discussions:

ESG (Environmental, Social, Governance): A framework used to evaluate how companies manage environmental impact, social responsibility, and governance practices
SDGs (Sustainable Development Goals): A set of global goals created by the United Nations to address major global challenges
CSR (Corporate Social Responsibility): Company-led initiatives that contribute to social and environmental well-being
GHG (Greenhouse Gases): Emissions that trap heat in the atmosphere and drive climate change
CO₂ (Carbon Dioxide): One of the primary greenhouse gases contributing to global warming

Reporting and Disclosure Frameworks

These frameworks help organizations measure, report, and communicate sustainability performance:

GRI (Global Reporting Initiative): Standards for sustainability reporting used worldwide
SASB (Sustainability Accounting Standards Board): Industry-specific standards for ESG disclosures
TCFD (Task Force on Climate-related Financial Disclosures): Guidelines for reporting climate-related financial risks and opportunities
CDP (Carbon Disclosure Project): Platform for companies to disclose environmental data
IIRC (International Integrated Reporting Council): Framework combining financial and non-financial reporting
IFRS (International Financial Reporting Standards): Global accounting standards, increasingly integrating sustainability disclosures

Read more: The Sustainable Development Goals: A Global Blueprint for a Better Future

Global Bodies and Agreements

These organizations and platforms shape global climate and sustainability action:

UNFCCC: International treaty focused on addressing climate change
UN SSE (Sustainable Stock Exchanges): Initiative promoting sustainable investment practices in stock exchanges
IPCC (Intergovernmental Panel on Climate Change): Scientific body assessing climate change research
COP (Conference of Parties): Global climate meetings where countries negotiate climate action

Corporate Regulations and Compliance

These policies and mechanisms guide how businesses align with sustainability requirements:

CSRD (Corporate Sustainability Reporting Directive): EU regulation requiring detailed ESG disclosures
CBAM (Carbon Border Adjustment Mechanism): Carbon pricing system for imported goods
EPR (Extended Producer Responsibility): Policy holding producers accountable for product lifecycle impacts
BRSR (Business Responsibility and Sustainability Report): ESG reporting framework for companies

Climate Targets and Standards

These terms define how organizations set and achieve climate goals:

SBTi (Science Based Targets initiative): Framework for setting emission reduction targets aligned with climate science
Net Zero: Achieving a balance between emissions produced and emissions removed
RE100: Initiative where companies commit to using renewable electricity
ISO (International Organization for Standardization): Global standards for quality, safety, and sustainability

Sustainability is not defined by one framework or metric—it is a system of interconnected standards, policies, and goals. Each term plays a role in helping organizations measure impact, manage risks, and drive responsible growth.

Understanding this glossary is the first step toward making informed decisions in a world increasingly shaped by sustainability.

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