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.
An export-registered sale is a registered domestic sale made to an intermediary that then exports the goods. In the Responsible Programme these sales count toward the USD 300,000 export threshold, opening the door to manufacturers that export indirectly through a group or trading company.
Extended Producer Responsibility (EPR) is the principle that a producer bears the cost of a product's end-of-life — collection, sorting and recycling of the packaging it puts on the market. Under the PPWR, EPR fees are eco-modulated: greener, more recyclable packaging pays less.
Financed emissions are the greenhouse gas emissions associated with a financial institution's lending, investment, and underwriting activities — representing the Scope 3 Category 15 emissions of banks, asset managers, insurers, and other financial institutions — accounted for using the PCAF standard and increasingly required under ESRS E1, IFRS S2, and institutional net zero frameworks.
Financial control is a greenhouse gas accounting boundary approach under which an organisation reports 100% of the emissions from operations over which it has financial control — the ability to direct financial and operating policies to gain economic benefit — and none from those it does not.
Financial materiality is the assessment of which sustainability matters could reasonably be expected to affect an organisation's cash flows, access to finance or cost of capital — the inward-looking half of double materiality, and the only lens the ISSB standards apply.
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.
