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.

G

GRI Content Index

The GRI Content Index is the navigational table required in every GRI report that lists each GRI disclosure the organisation has made and where to find it — the standardised map that lets readers and reviewers verify GRI reporting at a glance.

GRI Sector Standards

The GRI Sector Standards are sector-specific additions to the GRI Standards that identify the topics likely to be material for organisations in a given sector, helping high-impact industries report more completely and comparably.

GRI Topic Standards

The GRI Topic Standards are the sets of disclosures within the GRI Standards that address specific sustainability topics — such as emissions, water, biodiversity, occupational health and safety, or anti-corruption — applied according to the topics an organisation has determined to be material.

GRI Universal Standards

The GRI Universal Standards are the foundational set of the GRI Standards that every organisation reporting with GRI must apply — GRI 1 (Foundation), GRI 2 (General Disclosures) and GRI 3 (Material Topics) — establishing the requirements, principles and process for sustainability reporting.

H

Hybrid LCA

Hybrid LCA is a life cycle assessment method that combines detailed process-based data for the parts of a system that are well understood with spend-based input-output data for the rest, capturing a complete footprint without the gaps of either method alone.

I

ICMA (International Capital Market Association)

The International Capital Market Association (ICMA) is the trade body for the international bond market and the administrator of the Green, Social, Sustainability and Sustainability-Linked Bond Principles.

ICVCM Core Carbon Principles

The Core Carbon Principles (CCPs) are a set of quality benchmarks published by the Integrity Council for the Voluntary Carbon Market (ICVCM) to identify high-integrity carbon credits.

IFRS Sustainability Disclosure Standard S1 (IFRS S1)

IFRS S1 is the ISSB's general requirements standard, setting out how an organisation discloses the sustainability-related risks and opportunities that could reasonably be expected to affect its cash flows, access to finance or cost of capital.

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