ESRS Acronyms

AMS

Automated Measuring Systems

AQI

Air Quality Indices

AR

Application Requirements

AWS

Alliance for Water Stewardship

BAT

Best Available Technique

BAT-AEL

Best Available Technique-Associated Emission Level

BAT-AEPL

Best Available Technique-Associated Environmental Performance Level

BREFs

Best Available Techniques Reference Documents

Btu

British Thermal Units

CapEx

Capital Expenditure

CBD

Convention for Biological Diversity

CDDA

Common Database on Designated Areas

CEN

European Committee for Standardization

CENELEC

European Committee for Electrotechnical Standardization

CH4

Methane

CICES

Common International Classification of Ecosystem Services

CO2

Carbon Dioxide

CRR

Regulation (EU) 757/2013 of the European Parliament and of the Council (Capital Requirements Regulation)

DEGURRA

Degree of Urbanisation

DR BP-1

Disclosure Requirement - General basis for preparation of the sustainability statements

DR BP-2

Disclosure Requirement - Disclosures in relation to specific circumstances

DR GOV-1

Disclosure Requirement - The role of the administrative, management and supervisory bodies

DR GOV-2

Disclosure Requirement - Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies

DR GOV-3

Disclosure Requirement - Integration of sustainability- related performance in incentive schemes

DR GOV-4

Disclosure Requirement - Statement on sustainability due diligence

DR GOV-5

Disclosure Requirement - Risk management and internal controls over sustainability reporting

DR SMB-1

Disclosure Requirement - Market position, strategy, business model(s) and value chain

DR SMB-2

Disclosure Requirement - Interests and views of stakeholders

DR SMB-3

Disclosure Requirement - Material impacts, risks and opportunities and their interaction with strategy and business model(s)

DR IRO-1

Disclosure Requirement - Description of the processes to identify and assess material impacts, risks and opportunities

DR IRO-2

Disclosure Requirements in ESRS covered by the undertaking’s sustainability statements

DNSH

Do No Significant Harm

DR

Disclosure Requirements

EBA

European Banking Authority

EC

European Commission

EEA

European Economic Area

EFRAG

European Financial Reporting Advisory Group

EFRAG SRB

European Financial Reporting Advisory Group Sustainability Reporting Board

EIA

Environmental Impact Assessment

EMAS

Eco-Management and Audit Scheme

EPC

Energy Performance Certificate

E-PRTR

European Pollutant Release and Transfer Register

ESA

European Supervisory Authorities

ESMA

European Securities and Markets Authority

ESRS

European Sustainability Reporting Standards

ESRS 1

European Sustainability Reporting Standard 1 General requirements

ESRS 2

European Sustainability Reporting Standard 2 General disclosures

ESRS E1

European Sustainability Reporting Standard E1 Climate change

ESRS E2

European Sustainability Reporting Standard E2 Pollution

ESRS E3

European Sustainability Reporting Standard E3 Water and marine resources

ESRS E4

European Sustainability Reporting Standard E4 Biodiversity and ecosystems

ESRS E5

European Sustainability Reporting Standard E5 Resource use and circular economy

ESRS G1

European Sustainability Reporting Standard G1 Business conduct

ESRS S1

European Sustainability Reporting Standard S1 Own workforce

ESRS S2

European Sustainability Reporting Standard S2 Workers in the value chain

ESRS S3

European Sustainability Reporting Standard S3 Affected communities

ESRS S4

European Sustainability Reporting Standard S4 Consumers & end-users

EU

European Union

EU ETS

European Union Emissions Trading System

EWS

European Works Council

FPIC

Free, Prior and Informed Consent

FTE

Full-time equivalent

GAAP

Generally Accepted Accounting Principles

GHG

Greenhouse Gas

GJ

Giga-Joules

GRI

Global Reporting Initiative

GWP

Global Warming Potential

HFCs

Hydrofluorocarbons

IED

Directive 2010/75/EU of the European Parliament and of the Council (Industrial Emissions Directive)

IPC

International Finance Corporation

IFRS

International Financial Reporting Standards

ILO

International Labour Organisation

IPBES

Intergovernmental Science-Policy Platform on Biodiversity and Ecosystem Services

IPCC

Intergovernmental Panel on Climate Change

ISEAL

International Social and Environmental Accreditation and Labelling Alliance

ISO

International Organization for Standardization

ISSB

International Sustainability Standards Board

ITS

Implementing Technical Standards

IUCN

International Union for Conservation of Nature

KBA

Key Biodiversity Areas

Kg

Kilogram

lb

Pounds

LEAP

Locate Evaluate Assess Prepare

LGBTQI

Lesbian, Gay, Bisexual, Transgender, Queer, Intersex

MDR

Minimum Disclosure Requirement

MWh

Mega-Watt-hours

N2O

Nitrous Oxide

NACE

Statistical Classification of Economic Activities in the European Community

NF3

Nitrogen trifluoride

NGOs

Non-Governmental Organisations

NH3

Ammonia

NOX

Nitrogen oxides

NUTS

Nomenclature of Territorial Units of Statistics

O3

Ozone

ODS

Ozone-depleting substance

OECD

Organisation for Economic Co-operation and Development

OECM

One Earth Climate Model

OpEX

Operating Expenditure

PBTS

Persistent, bioaccumulative and toxic substances

PCAF

Partnership for Carbon Accounting Financial

PCFs

Perfluorocarbons

PM

Particulate Matter

PMTs

Persistent, Mobile and Toxic Substances

POPs

Persistent organic pollutants

REACH

Registration, Evaluation, Authorisation and Restriction of Chemicals

SBTi

Science Based Targets Initiative

SBTN

Science Based Targets Network

SCE

Societas Cooperativa Europaea

SDA

Sectoral Decarbonisation Approach

SDGs

Sustainable Development Goals

SDPI

Sustainable Development Performance Indicator

SE

Societas Europaea

SEEA

System of Environmental-Economic Accounting

SEEA EA

System of Environmental-Economic Accounting Ecosystem Accounting

SFDR

Regulation (EU) 2019/2088 of the European Parliament and of the Council (Sustainable Finance Disclosures Regulation)

SOX

Sulphur oxides

SVHC

Substances of Very High Concern

TCFD

Task Force on Climate-Related Financial Disclosures

TNFD

Taskforce on Nature-related Financial Disclosures

UN

United Nations

UNEP

United Nations Environment Programme

UNESCO

United Nations Educational, Scientific and Cultural Organization

vPvBs

Very persistent and very bioaccumulative substances

vPvMs

Very persistent and very mobile substances

WDPA

World Database of Protected Areas

WRI

World Resources Institute

WWF

World-Wide Fund for Nature