A systematic approach to measure, monitor, and report greenhouse gas emissions from various sources, including businesses, organizations, and activities.

An international non-profit organization that helps companies, cities, states, and regions disclose their environmental impact and reduce greenhouse gas emissions. It is based in several countries, including the United Kingdom, Japan, India, China, Germany, Brazil, and the United States.

Sustainability Disclosure Requirements (SDR) refer to a set of rules and regulations that require companies and financial institutions to disclose information about their environmental, social, and governance (ESG) practices and impacts. These requirements are being implemented in various jurisdictions to improve transparency, aid decision-making for investors, and promote sustainable business practices.

BRSR stands for Business Responsibility and Sustainability Report. It is a report that listed companies in India are required to prepare and disclose annually as per the Securities and Exchange Board of India's (SEBI) listing regulations.

A double materiality assessment is a crucial step for companies to identify the most relevant sustainability matters for their organization and stakeholders, as required by the Corporate Sustainability Reporting Directive (CSRD) in the European Union.

Net-zero emissions is a target where any remaining greenhouse gas emissions are completely neutralized or offset by removing an equivalent amount from the atmosphere. It means that human activities no longer contribute to further warming of the planet.

Greenwashing is a deceptive marketing practice where companies or organizations make misleading or false claims about the environmental benefits of their products, services, or overall business practices. The term was coined in the 1980s and has gained significant attention in recent years as consumers and investors have become more environmentally conscious.

The Sustainable Finance Disclosure Regulation (SFDR) is a European Union regulation that came into effect on March 10, 2021. It's part of the EU's broader action plan on sustainable finance, aiming to reorient capital flows towards sustainable investments.

Scope 2 emissions are indirect GHG emissions associated with the purchase of electricity, steam, heat, or cooling. These emissions physically occur at the facility where they are generated but are accounted for in an organization’s GHG inventory because they are a result of the organization’s energy use

Scope 1 emissions are direct greenhouse gas (GHG) emissions that occur from sources that are controlled or owned by an organization. These include emissions associated with fuel combustion in boilers, furnaces, vehicles, and other equipment, as well as accidental or fugitive emissions like chemical and refrigerant leaks and spills.

A carbon offset is a way to compensate for your carbon emissions by funding an equivalent carbon dioxide saving elsewhere. Carbon offsets are a mechanism that enables entities like governments or businesses to offset their greenhouse gas emissions by investing in projects that reduce, avoid, or remove emissions in other locations. When an entity invests in a carbon offsetting program, they receive carbon credits that represent a reduction, avoidance, or removal of one metric ton of carbon dioxide or its equivalent. These credits can then be bought, sold, or traded as part of a carbon market.

The Task Force on Climate-related Financial Disclosures (TCFD) is a global organization established by the Financial Stability Board (FSB) in 2015 to develop a set of recommended climate-related disclosures for companies and financial institutions. The TCFD framework aims to provide a globally recognized framework for organizations to disclose their climate-related risks, opportunities, and financial impacts.

The Corporate Sustainability Reporting Directive (CSRD) is a European Union (EU) legislation that requires large companies to publish regular reports on their environmental and social impact activities. Introduced in 2023, the CSRD aims to ensure that businesses report reliable and comparable sustainability information, enabling investors, consumers, policymakers, and other stakeholders to evaluate their non-financial performance and make more informed decisions

The European Sustainability Reporting Standards (ESRS) are a set of detailed disclosure requirements for companies to report on environmental, social, and governance (ESG) topics. These standards were developed by the European Financial Reporting Advisory Group (EFRAG) and are mandatory for companies operating in the EU under the Corporate Sustainability Reporting Directive (CSRD).

The Sustainability Accounting Standards Board (SASB) is a non-profit organization that develops industry-specific sustainability standards for publicly traded companies. These standards are designed to help companies disclose their sustainability performance in a consistent and comparable manner, enabling investors to make more informed decisions. The SASB standards are organized by industry and cover a range of sustainability topics relevant to investor decision-making.

The Global Reporting Initiative (GRI) is an international, independent standards organization that helps businesses, governments, and other organizations understand and communicate their impacts on issues such as climate change, human rights, and corruption. It provides a framework for sustainability reporting, which covers a wide range of economic, environmental, and social topics. The GRI Standards are widely adopted and used by over 10,000 companies from more than 100 countries

The Non-Financial Reporting Directive (NFRD) is a regulatory framework established by the European Union to promote transparency and accountability among large corporations. It requires companies to disclose non-financial information, such as environmental, social, and governance (ESG) performance, in addition to their financial reports.

Scope 3 emissions are all indirect greenhouse gas emissions that occur in a company's value chain, both upstream and downstream. Unlike Scope 1 (direct emissions from owned or controlled sources) and Scope 2 (indirect emissions from purchased electricity, steam, heating, and cooling), Scope 3 emissions are not under the direct control of the company. They include emissions from sources like purchased goods and services, business travel, employee commuting, use of sold products, and end-of-life treatment of sold products. Scope 3 often represents the largest portion of a company's carbon footprint, making it crucial for comprehensive climate action strategies, despite being the most challenging to measure and manage.

The Paris Agreement on climate change is an international treaty adopted in 2015 to address the global threat of climate change. The agreement aims to mitigate the effects of climate change by reducing greenhouse gas emissions and promoting sustainable development.

Life cycle assessment (LCA) is a methodology for assessing environmental impacts associated with all stages of a product's life cycle, from raw material extraction through materials processing, manufacture, distribution, use, repair and maintenance, and disposal or recycling

The Kyoto Protocol was an international treaty that committed its parties to reduce greenhouse gas emissions, based on the scientific consensus that global warming is occurring and that man-made CO2 emissions are a driving factor.

The Greenhouse Gas (GHG) Protocol is a comprehensive and widely accepted standard for measuring and managing greenhouse gas emissions. It was established in 1990 by the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD) in response to the growing need for a consistent framework for greenhouse gas reporting. The GHG Protocol provides guidelines for businesses, governments, and other organizations to track, report, and mitigate their emissions, aligning with the Paris Agreement and other climate change initiatives.

ESG stands for environmental, social, and governance. It is a framework used to assess an organization's business practices and performance on various sustainability and responsibility metrics

Decarbonisation is the process of reducing the amount of carbon dioxide (CO2) and other greenhouse gases (GHGs) released into the atmosphere, primarily through the transition to low-carbon energy sources and the reduction of carbon emissions across various sectors. The goal of decarbonisation is to achieve a low-carbon economy and mitigate the impacts of climate change by limiting global warming to well below 2°C above pre-industrial levels and pursuing efforts to limit it to 1.5°C