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.
IFRS S2 is a global sustainability disclosure standard issued by the International Sustainability Standards Board (ISSB) that requires companies to identify, measure, and disclose material climate-related risks and opportunities — including their financial impacts on strategy, business model, and cash flows.
The IMO Carbon Intensity Indicator (CII) is a mandatory measure under the International Maritime Organization that rates the operational carbon efficiency of large ships on an A-to-E scale, requiring their carbon intensity to improve year on year.
Impact investing is investing made with the explicit intention of generating positive, measurable social or environmental impact alongside a financial return.
Impact materiality is the assessment of how significantly an organisation's activities affect people and the environment — the outward-looking half of double materiality, judged on the severity and likelihood of the impact rather than on any financial consequence to the organisation.
An impact report is the post-issuance document in which an issuer discloses the environmental or social outcomes achieved by the projects financed with a green, social or sustainability bond.
Integrated reporting is an approach to corporate reporting that presents financial and sustainability performance in a single connected narrative, explaining how an organisation creates value over the short, medium and long term.
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.
