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256 entries191 articles16 guides49 termsUpdated 13 August 2026
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Glossary·49 terms

Plain definitions.
For a field that overcomplicates.

Bow Tie Analysis
Noun · Methodology

Bow tie analysis is a visual risk-assessment method that maps the causes and consequences of a specific hazardous event, along with the preventive and mitigating controls in place, in a diagram shaped like a bow tie.

BRSR - Business Responsibility and Sustainability Report.
Noun · Framework

A BRSR report — short for Business Responsibility and Sustainability Report — 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.

BRSR Core
Noun · Framework

BRSR Core is the subset of nine Key Performance Indicators within SEBI's Business Responsibility and Sustainability Report that carries mandatory third-party assurance, unlike the rest of the report, which is self-disclosed.

Carbon Accounting
Noun · Methodology

Carbon accounting (also known as greenhouse accounting or greenhouse gas accounting) is 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

'What is a carbon offset? A carbon offset is a way to compensate for your carbon emissions by funding an equivalent carbon dioxide saving elsewhere — this is also what "carbon offsetting" refers to. 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

CDP (Carbon Disclosure Project) runs the world's most widely used carbon disclosure project reporting system, helping 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.

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