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Glossary

Insights

Glossary

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.

Are there any terms you don't recognise?

Browse A-Z

D

Do No Significant Harm (DNSH)

Do No Significant Harm is the EU Taxonomy criterion requiring that an economic activity contributing substantially to one environmental objective must not significantly harm any of the other five.

Regulation & Compliance

Double Materiality

Double materiality is a concept requiring organizations to assess sustainability topics from two perspectives simultaneously — the financial impact of sustainability risks and opportunities on the organization (financial materiality), and the organization's impact on people and the environment (impact materiality) — with a topic being material if it meets either or both criteria.

ESG Reporting

Dow Jones Sustainability Index (DJSI)

The Dow Jones Sustainability Indices (DJSI) are a family of best-in-class sustainability benchmarks that include the top-scoring companies in each industry, based on S&P Global's Corporate Sustainability Assessment.

Ratings

DPP Registry

The DPP Registry is the central register run by the European Commission that stores the unique identifiers behind Digital Product Passports. It does not hold the full passport data — that stays with the economic operator — but records the identifiers so customs and authorities can look a passport up.

Regulation & Compliance

DPP Standards (CEN-CENELEC)

The series of European harmonised standards developed by CEN-CENELEC (Joint Technical Committee 24) to make the Digital Product Passport technically operable. The standards specify the data carrier, unique identifiers, the DPP data model, access rights and interoperability so that passports work consistently across products, sectors and Member States.

Regulation & Compliance

E

Eco-modulation

Eco-modulation is the practice of adjusting Extended Producer Responsibility fees according to a packaging's environmental performance — lower fees for recyclable, low-impact packaging and higher fees for hard-to-recycle formats — turning environmental design into a direct financial incentive.

Regulation & Compliance

Ecodesign for Sustainable Products Regulation (ESPR)

The Ecodesign for Sustainable Products Regulation (ESPR) is the EU framework that sets ecodesign requirements — durability, reparability, recyclability, energy and resource efficiency — for products sold in the EU, and introduces the Digital Product Passport.

Regulation & Compliance

EcoVadis

EcoVadis is a sustainability ratings platform that assesses companies across four themes — environment, labor and human rights, ethics, and sustainable procurement — producing a scorecard used by over 1,000 large corporations globally to qualify, tier, and engage their suppliers on ESG performance.

ESG Reporting
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Have a question we haven't defined yet?

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.