Semtrio
ACADEMY
Partner Login
Contact

By subscribing you agree to receive marketing communications from Semtrio. You can unsubscribe at any time.

Be the first to know what’s changing.

Semtrio
Follow us on

Services

Compliance and RegulatoryClimate AccountingSustainability ReportingClimate and Sustainability StrategySupply Chain Sustainability
ESG RatingsSustainable FinanceCapacity Building and TrainingCarbon Markets and Climate Projects

Industries

ManufacturingEnergyAviationFinance and Banking
TelecomsRetail and ConsumerConstruction MaterialsGroup Companies and Holdings

Works

All Clients & ProjectsKey ProjectsAccreditations

Insights

Case StudiesBlogsGlossaryResources

About

Who We AreWhy SemtrioWork With Us

Contact

Contact Us

Our Partners

B Corp Certified
CDP
UN Global Compact
Ecovadis CoreEcovadis Platinum
GRI Community Member

Copyright © 2026 All Rights Reserved.

Legal
Policies
Peerless Ventures

Designed by

Fameus
Home
Insights
Glossary

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.

Are there any terms you don't recognise?

Browse A-Z

F

FTSE4Good

FTSE4Good is a series of ESG benchmark indices from FTSE Russell that includes only companies meeting defined ESG standards, with eligibility driven by the underlying FTSE ESG Ratings.

Ratings

G

GHG Emission Permit

A greenhouse gas emission permit is the official authorisation that an installation within the scope of the Türkiye ETS must obtain before it can legally operate and emit greenhouse gases. It specifies the installation's monitoring obligations and is a precondition for allowance allocation.

Regulation & Compliance

GHG Inventory

A greenhouse gas (GHG) inventory is a complete, quantified account of the greenhouse gas emissions an organisation produces across a defined boundary and reporting period, structured by scope and gas — the foundational dataset for every climate target, disclosure and reduction plan.

Carbon Accounting

Glasgow Financial Alliance for Net Zero (GFANZ)

GFANZ is a coalition of financial institutions formed to coordinate the financial sector's contribution to net zero, producing frameworks and guidance on transition planning and transition finance.

Sustainable Finance

Global Reporting Initiative Standards (GRI)

The GRI Standards are the world's most widely used sustainability reporting framework, setting out how an organisation discloses its impacts on the economy, environment and people to all of its stakeholders rather than to investors alone.

ESG Reporting

Global Warming Potential (GWP)

Global warming potential is the factor used to express a greenhouse gas in terms of carbon dioxide equivalent, based on how much heat it traps over a chosen time horizon relative to the same mass of CO₂.

Carbon Accounting

Gold Standard

Gold Standard is a voluntary carbon and sustainable development certification body that certifies climate projects against requirements covering both their emissions outcome and their measurable contribution to the UN Sustainable Development Goals.

Carbon Markets

Green Asset Ratio (GAR)

The Green Asset Ratio (GAR) is the official indicator measuring how much concrete financing a bank provides to environmental sustainability; it is the ratio of aligned assets to total covered assets.

Sustainable Finance
  • 1
  • …
  • 14
  • 15
  • 16
  • …
  • 32
  • 1
  • …
  • 15
  • …
  • 32

Have a question we haven't defined yet?

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.