Glossary
A plain-language glossary of the most common ESG and carbon market terms, from Scope 1, 2 and 3 emissions to…
⏱ 6 min · Aug 18
TCFD (Task Force on Climate-related Financial Disclosures) was a framework created by the Financial Stability Board to standardize how companies…
⏱ 4 min · Aug 18
REDD+ is a UNFCCC framework and voluntary market project category that generates carbon credits by preventing deforestation and forest degradation…
⏱ 5 min · Aug 18
The voluntary carbon market is a system where companies and individuals buy carbon credits by choice to offset emissions, without…
⏱ 5 min · Aug 18
Greenwashing is the practice of conveying a misleading impression about a company's environmental performance through vague, exaggerated, or selectively presented…
⏱ 5 min · Aug 18
Double materiality is the principle that a company must report both how sustainability issues financially affect the business and how…
⏱ 5 min · Aug 18
The GHG Protocol is the international standard, developed by WRI and WBCSD, for measuring and reporting corporate greenhouse gas emissions…
⏱ 5 min · Aug 18
The SBCE is Brazil's mandatory cap-and-trade system for greenhouse gas emissions, established by Law 15,042/2024, which sets binding emission caps…
⏱ 5 min · Aug 18
CBAM is the EU mechanism that charges importers for the carbon embedded in goods such as steel, aluminium, cement and…
⏱ 5 min · Aug 18
The CSDDD (Corporate Sustainability Due Diligence Directive) is the EU directive requiring large companies to identify, prevent and remedy adverse…
⏱ 4 min · Aug 18
The CSRD is the EU directive that requires companies to report sustainability data under the European Sustainability Reporting Standards (ESRS),…
⏱ 5 min · Aug 18
Net zero is the state in which an entity has reduced its greenhouse gas emissions to the lowest feasible level…
⏱ 5 min · Aug 18