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178 entries138 articles16 guides24 termsUpdated 25 May 2026
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Glossary·24 terms

Plain definitions.
For a field that overcomplicates.

BRSR - Business Responsibility and Sustainability Report.
Noun · Framework

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.

Carbon Accounting
Noun · Methodology

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

Carbon Offset And carbon credit
Noun · Concept

'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.

CDP - Carbon Disclosure Project
Noun · Framework

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.

Corporate Sustainability Reporting Directive (CSRD)
Noun · Framework

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

Decarbonization
Noun · Methodology

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

Newsletter·The fortnightly

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Every other Tuesday. Regulator updates we couldn’t ignore, one field guide chapter, one essay. 2,400-word ceiling.

4,218 subscribers · ISSN 3061-4422 · published since Feb 2024
Recent issues
№ 042

The end of the annual report.

20 May 2026 · 14 min
№ 041

BRSR Core, year two.

06 May 2026 · 11 min
№ 040

Tier-2 onboarding, without procurement.

22 Apr 2026 · 9 min
№ 039

A conversation with the EFRAG secretariat.

08 Apr 2026 · 17 min