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.
The market-based method is a Scope 2 accounting approach that calculates emissions from purchased electricity using the specific emission factors of the energy an organisation has chosen to buy — such as renewable-backed contracts or supplier-specific rates — rather than the average grid.
A materiality assessment is the structured process by which an organisation determines which sustainability topics are significant enough to manage, disclose and resource — and which are not.
A materiality matrix is a visual tool that plots sustainability topics by their importance to stakeholders and to the business, to prioritise what an organisation reports and acts on.
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.
