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 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.
Installation categories are the A, B and C tiers into which Türkiye ETS installations are classified according to their prudent annual emissions based on installed capacity: category A up to 50,000, category B from 50,000 to 500,000, and category C above 500,000 tonnes of CO₂e per year. The category determines the applicable monitoring and reporting requirements.
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.
