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.

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Reporting Boundary

A reporting boundary is the defined limit of what an organisation includes in a sustainability or greenhouse gas disclosure — which entities, operations, scopes and topics are covered — determining what is inside the report and what is left out.

Responsible Business Alliance

The Responsible Business Alliance (RBA) is the world's largest industry coalition for responsible global supply chains, best known for its Code of Conduct and its Validated Assessment Program (VAP) audits.

Responsible Programme

The Responsible Programme is a Türkiye Ministry of Trade export-support scheme that finances the sustainability consultancy exporters need to comply with the EU Green Deal. The state covers 50% of eligible consultancy costs over five years, and companies that complete Phase 1 earn the right to use the state-registered "Responsible" trademark.

Responsible Programme Phases (Phase 1–3)

The Responsible Programme runs in three sequential phases: Phase 1 analyses the current state and builds a sustainability roadmap; Phase 2 implements that roadmap's projects; Phase 3 tracks and independently verifies the resulting improvement. Each phase feeds the next, and Phase 1 must be approved before Phase 2 begins.

Responsible Trademark

The Responsible trademark is a state-registered mark that Türkiye's Ministry of Trade grants to companies that complete Phase 1 of the Responsible Programme and stay within its scope. It signals proven Green Deal compliance in export markets and can be used for five years.

Retirement (Carbon Credits)

Retirement is the permanent cancellation of a carbon credit in a registry so that its climate benefit is claimed once and the credit can never be resold or reused.

Reuse and Refill

Reuse and refill are PPWR obligations to shift from single-use to reusable packaging. The regulation sets binding reuse targets by sector for 2030 (with indicative 2040 goals), and requires large retailers to offer refill and let consumers use their own containers.

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SA8000

An auditable social-certification standard developed by Social Accountability International (SAI) that sets requirements for decent working conditions. It covers child labour, forced labour, health and safety, freedom of association, discrimination, disciplinary practices, working hours, remuneration and a supporting management system, based on ILO conventions and the Universal Declaration of Human Rights.

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