Insights
Clear definitions of the sustainability, climate, and ESG terms that matter most — from CBAM and CSRD to SBTi and PCAF. Written by Semtrio's advisory team.
Additionality is the requirement that the emissions reduction or removal a carbon credit represents would not have happened without the carbon project and the finance those credits provide.
An allocation report is the post-issuance disclosure in which an issuer states how much of a labelled bond's proceeds has been allocated, to which eligible projects, and how much remains unallocated.
Article 6 of the Paris Agreement sets the rules for countries to cooperate on cutting emissions through carbon markets, including trading mitigation outcomes and a UN-run crediting mechanism.
Assurance in sustainability reporting is an independent practitioner's examination of an organisation's sustainability disclosures, resulting in a published conclusion — at a limited or reasonable level — on whether the information is reliable and prepared in line with the applicable criteria.
If you're working through a regulatory framework or sustainability challenge and need clarity on a specific term or concept — our team is here to help directly.
