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.
ESRS S1 is the own workforce standard within the European Sustainability Reporting Standards, covering how a company manages and discloses its impacts on the people who work for it — both employees and non-employee workers under its direct control.
The EU Deforestation Regulation (EUDR) requires that certain commodities and products placed on or exported from the EU market are deforestation-free and legally produced, backed by supply-chain traceability and geolocation data.
The EU Emissions Trading System is the European Union's cap-and-trade carbon market, requiring covered installations, aircraft and ships to surrender one allowance for every tonne of CO₂ equivalent they emit, under a total cap that falls every year.
The European Green Bond Standard is an EU regulation creating a voluntary "European Green Bond" label, available to issuers that allocate proceeds to EU Taxonomy-aligned activities and meet mandatory disclosure and external review requirements.
The EU Taxonomy for Sustainable Activities is a science-based classification system established by EU law that defines which economic activities can be considered environmentally sustainable — enabling investors, companies, and financial market participants to identify and direct capital toward genuinely green activities and avoid greenwashing.
The European Green Deal is the European Union's overarching growth strategy to become climate-neutral by 2050, turning climate and environmental goals into binding law across every sector of the economy.
The EU public database in which suppliers must register every product covered by EU energy labelling before placing it on the market. EPREL stores the energy label and the product information sheet, and its public interface lets consumers and authorities compare the energy performance of products.
ESRS are the mandatory European Sustainability Reporting Standards that define what large EU companies must disclose under the Corporate Sustainability Reporting Directive — covering environmental, social, and governance topics across 10 topic-specific standards, underpinned by two cross-cutting standards that apply to all in-scope companies.
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.
