All Abbreviations
| AMS | Automated Measuring Systems |
|---|---|
| AQI | Air Quality Indices |
| AR | Application Requirements |
| AWS | Alliance for Water Stewardship |
| BREFs | Best Available Techniques Reference Documents |
| Btu | British Thermal Units |
| Btu | British Thermal Units |
| Btu | Regulation (EU) No 575/2013 of the European Parliament and of the Council[fn1] (Capital Requirements Regulation). |
| BVT | Best Available Technique |
| BVT-AEL | Best Available Technique-Associated Emission Level |
| BVT-AEPL | Best Available Technique-Associated Environmental Performance Level |
| CapEx | Capital Expenditure |
| CBD | Convention for Biological Diversity |
| CDDA | Common Database on Designated Areas |
| CEN | European Committee for Standardization |
| CENELEC | European Committee for Electrotechnical Standardization |
| CH4 | Methane |
| CO2 | Carbon Dioxide |
| DEGURBA | Degree of Urbanisation |
| DNSH | Do No Significant Harm |
| DR | Disclosure Requirements |
| DR BP-1 | Disclosure Requirement - General basis for preparation of the sustainability statements |
| DR BP-2 | Disclosure Requirement - Disclosures in relation to specific circumstances |
| DR GOV-1 | Disclosure Requirement - The role of the administrative, management and supervisory bodies |
| DR GOV-2 | Disclosure Requirement - Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies |
| DR GOV-3 | Disclosure Requirement - Integration of sustainability- related performance in incentive schemes |
| DR GOV-4 | Disclosure Requirement - Statement on sustainability due diligence |
| DR GOV-5 | Disclosure Requirement - Risk management and internal controls over sustainability reporting |
| DR IRO-1 | Disclosure Requirement - Description of the processes to identify and assess material impacts, risks and opportunities |
| DR IRO-2 | Disclosure Requirements in ESRS covered by the undertaking’s sustainability statements |
| DR SBM-1 | Disclosure Requirement - Market position, strategy, business model(s) and value chain |
| DR SBM-2 | Disclosure Requirement - Interests and views of stakeholders |
| DR SBM-3 | Disclosure Requirement - Material impacts, risks and opportunities and their interaction with strategy and business model(s) |
| E-PRTR | European Pollutant Release and Transfer Register |
| EBA | European Banking Authority |
| EC | European Commission |
| 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 |
| EPC | Energy Performance Certificate |
| 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 |
| FTE | Organisation for Economic Co-operation and Development |
| GAAP | Generally Accepted Accounting Principles |
| GHG | Greenhouse Gas |
| GJ | Gigajoules |
| GRI | Global Reporting Initiative |
| GWP | Global Warming Potential |
| HFCs | Hydrofluorocarbons |
| IED | Directive 2010/75/EU of the European Parliament and of the Council[fn2](Industrial Emissions Directive) |
| IFC | International Finance Corporation |
| IFRS | International Financial Reporting Standards |
| 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 Labelling Alliance |
| 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 |
| LQBTQI | Lesbian, Gay, Bisexual, Transgender, Queer, Intersex |
| MDR | Minimum Disclosure Requirement |
| 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 |
| NOx | Nitrogen oxides |
| NUTS | Nomenclature of Territorial Units of Statistics |
| O3 | Ozone |
| ODS | Ozone-depleting substance |
| OECM | One Earth Climate Model |
| OpEX | Operating Expenditure |
| PBTS | Persistent, bioaccumulative and toxic substances |
| PCAF | Partnership for Carbon Accounting Financial |
| PFCs | 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 Cooperativa Europaea |
| SDA | Sectoral Decarbonisation Approach |
| SDG | 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 |
| SOx | Regulation (EU) 2019/2088 of the European Parliament and of the Council(3)(Sustainable Finance Disclosures Regulation) |
| SOx | Sulphur oxides |
| SVHC | 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 |
| vPvB | 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 |
