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 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.
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.
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.
A green bond is a fixed-income financial instrument used to raise capital exclusively for projects with defined environmental benefits — issued in accordance with the ICMA Green Bond Principles and subject to external review — with post-issuance allocation and impact reporting confirming that proceeds were used as intended.
The Green Bond Principles are ICMA's voluntary process guidelines for issuing green bonds, built on four core components covering use of proceeds, project evaluation and selection, management of proceeds, and reporting.
The Greenhouse Gas Protocol is the world's most widely used accounting framework for measuring and managing greenhouse gas emissions — developed by WRI and WBCSD — providing the standards, methodologies, and guidance for corporate GHG inventories across Scope 1, 2, and 3 emissions, and referenced by virtually every major sustainability framework and reporting standard.
IFRS S1 is the ISSB's general requirements standard, setting out how an organisation discloses the sustainability-related risks and opportunities that could reasonably be expected to affect its cash flows, access to finance or cost of capital.
IFRS S2 is a global sustainability disclosure standard issued by the International Sustainability Standards Board (ISSB) that requires companies to identify, measure, and disclose material climate-related risks and opportunities — including their financial impacts on strategy, business model, and cash flows.
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.
