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.
Compliance offsetting is the use of carbon credits to meet part of an installation's Türkiye ETS obligation instead of surrendering allowances — capped under the Climate Law at 10% of the installation's liability. It is distinct from voluntary offsetting, and in the pilot phase its use depends on Carbon Market Board decisions.
A consolidation approach is the rule an organisation chooses for drawing its greenhouse gas inventory boundary — operational control, financial control or equity share — determining which operations' emissions it accounts for, and in what proportion.
The Corporate Sustainability Due Diligence Directive (CSDDD) is an EU law requiring large companies to identify, prevent and address adverse human rights and environmental impacts across their chain of activities, and to adopt a climate transition plan aligned with the 1.5°C goal.
CSRD is a European Union directive that requires large companies and listed SMEs to report on their environmental, social, and governance impacts and risks in accordance with the European Sustainability Reporting Standards (ESRS) — including a mandatory double materiality assessment, value chain coverage, and third-party assurance.
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.
