{"id":39510,"date":"2026-09-21T19:58:41","date_gmt":"2026-09-21T17:58:41","guid":{"rendered":"https:\/\/www.co2news.sk\/?p=39510"},"modified":"2026-09-22T07:22:01","modified_gmt":"2026-09-22T05:22:01","slug":"welcome-to-the-easy-to-understand-guide-to-the-world-of-sustainability-and-esg-acronyms","status":"publish","type":"post","link":"https:\/\/www.co2news.sk\/en\/2026\/09\/21\/welcome-to-the-easy-to-understand-guide-to-the-world-of-sustainability-and-esg-acronyms\/","title":{"rendered":"Welcome to the easy-to-understand guide to the world of sustainability and ESG acronyms."},"content":{"rendered":"

Modern business today faces a multitude of new regulations, standards, and deadlines that are difficult to navigate. This dictionary was created as a practical aid<\/strong> for professionals and students alike. It will help you quickly understand key terms from the field of environment, social affairs and corporate governance.<\/p>\n

A concise glossary of key ESG and sustainability acronyms<\/strong> divided by categories:<\/p>\n

1. General ESG and sustainability<\/h6>\n
    \n
  • ESG<\/strong> (Environmental, Social, and Governance<\/em>) \u2013 Environmental, social and governance criteria.<\/li>\n
  • CSR<\/strong> (Corporate Social Responsibility<\/em>) \u2013 Corporate social responsibility.<\/li>\n
  • SDG<\/strong> (Sustainable Development Goals<\/em>) \u2013 UN Sustainable Development Goals.<\/li>\n
  • UNGC<\/strong> (United Nations Global Compact<\/em>) \u2013 UN Global Compact for Sustainable Business.<\/li>\n
  • GRI<\/strong> (Global Reporting Initiative<\/em>) \u2013 Global Sustainability Reporting Initiative.<\/li>\n
  • IFRS S1\/S2<\/strong> (International Financial Reporting Standards Sustainability Disclosures<\/em>) \u2013 IFRS standards for sustainability disclosure.<\/li>\n
  • TCFD<\/strong> (Task Force on Climate-related Financial Disclosures<\/em>) \u2013 Working Group on Climate-Related Financial Disclosures.<\/li>\n
  • ISSB<\/strong> (International Sustainability Standards Board<\/em>) \u2013 International Sustainability Standards Council.<\/li>\n
  • NFRD<\/strong> (Non-Financial Reporting Directive<\/em>) \u2013 EU Non-Financial Reporting Directive (replaced by the CSRD).<\/li>\n
  • CSRD<\/strong> (Corporate Sustainability Reporting Directive<\/em>) \u2013 EU Directive on corporate sustainability reporting.<\/li>\n<\/ul>\n
    2. Environment (E)<\/h6>\n
      \n
    • GHG<\/strong> (Greenhouse Gases<\/em>) \u2013 Greenhouse gases.<\/li>\n
    • CO\u2082e<\/strong> (Carbon Dioxide Equivalent<\/em>) \u2013 Carbon dioxide equivalent.<\/li>\n
    • SBTi<\/strong> (Science Based Targets initiative<\/em>) \u2013 Initiative for Science-Based Climate Targets.<\/li>\n
    • CDP<\/strong> (Carbon Disclosure Project<\/em>) \u2013 Environmental Impact Disclosure Project.<\/li>\n
    • LCA<\/strong> (Life Cycle Assessment<\/em>) \u2013 Life cycle assessment.<\/li>\n
    • EIA<\/strong> (Environmental Impact Assessment<\/em>) \u2013 Environmental Impact Assessment.<\/li>\n
    • EMS<\/strong> (Environmental Management System<\/em>) \u2013 Environmental Management System.<\/li>\n
    • CCUS<\/strong> (Carbon Capture, Utilization and Storage<\/em>) \u2013 Carbon capture, utilization and storage.<\/li>\n
    • EPR<\/strong> (Extended Producer Responsibility<\/em>) \u2013 Extended producer responsibility.<\/li>\n<\/ul>\n
      3. Social area (Social \u2013 S)<\/h6>\n
        \n
      • DEI<\/strong> (Diversity, Equity, and Inclusion<\/em>) \u2013 Diversity, equality and inclusion.<\/li>\n
      • ILO<\/strong> (International Labor Organization<\/em>) \u2013 International Labour Organization.<\/li>\n
      • OSH<\/strong> (Occupational Safety and Health<\/em>) \u2013 Occupational safety and health protection.<\/li>\n
      • FPIC<\/strong> (Free, Prior, and Informed Consent<\/em>) \u2013 Free, prior and informed consent.<\/li>\n
      • GAMES<\/strong> (Human Rights Impact Assessments<\/em>) \u2013 Human Rights Impact Assessment.<\/li>\n<\/ul>\n
        4. Governance (G)<\/h6>\n
          \n
        • POINT<\/strong> (Board of Directors<\/em>) \u2013 Board of Directors \/ Board of Directors.<\/li>\n
        • AGM<\/strong> (Annual General Meeting<\/em>) \u2013 Ordinary General Meeting of Shareholders.<\/li>\n
        • KPIs<\/strong> (Key Performance Indicators<\/em>) \u2013 Key performance indicator.<\/li>\n
        • SOE<\/strong> (State-Owned Enterprise<\/em>) \u2013 State-owned enterprise.<\/li>\n
        • FCPA<\/strong> (Foreign Corrupt Practices Act<\/em>) \u2013 US Foreign Corrupt Practices Act.<\/li>\n<\/ul>\n
          5. Reporting & Assurance<\/h6>\n
            \n
          • SASB<\/strong> (Sustainability Accounting Standards Board<\/em>) \u2013 Sustainability Accounting Standards Board.<\/li>\n
          • IR<\/strong> (Integrated Reporting<\/em>) \u2013 Integrated reporting.<\/li>\n
          • ISAE 3000<\/strong> (International Standard on Assurance Engagements<\/em>) \u2013 International Standard for Assurance Engagements of Non-Financial Data.<\/li>\n
          • GHG Protocol<\/strong> (Greenhouse Gas Protocol<\/em>) \u2013 Greenhouse Gas Protocol.<\/li>\n
          • CRMSA<\/strong> (Climate-Related and Nature-Related Risk and Opportunity Disclosure Standards<\/em>) \u2013 Climate and Nature Risk and Opportunity Disclosure Standards (Malaysia).<\/li>\n
          • CSAP<\/strong> (Climate Strategy and Action Plan<\/em>) \u2013 Climate Strategy and Action Plan.<\/li>\n<\/ul>\n
            6. Finance & Investment<\/h6>\n
              \n
            • AT<\/strong> (Principles for Responsible Investment<\/em>) \u2013 Principles for Responsible Investment.<\/li>\n
            • SFDR<\/strong> (Sustainable Finance Disclosure Regulation<\/em>) \u2013 EU Regulation on disclosure of information on sustainable finance.<\/li>\n
            • ETFs<\/strong> (Exchange-Traded Fund<\/em>) \u2013 Exchange-traded fund.<\/li>\n
            • ROE \/ ROI<\/strong> (Return on Equity \/ Return on Investment<\/em>) \u2013 Return on equity \/ Return on investment.<\/li>\n
            • SLB<\/strong> (Sustainability-Linked Bond<\/em>) \u2013 A bond linked to sustainability.<\/li>\n
            • GB<\/strong> (Green Bond<\/em>) \u2013 Green bond.<\/li>\n
            • SLL<\/strong> (Sustainability-Linked Loan<\/em>) \u2013 Sustainability-related credit.<\/li>\n
            • TCFD-aligned<\/strong> \u2013 Disclosure of information in accordance with TCFD recommendations.<\/li>\n<\/ul>\n
              7. Corporate & Regulatory Affairs<\/h6>\n
                \n
              • BRSR<\/strong> (Business Responsibility and Sustainability Report<\/em>) \u2013 Corporate Responsibility and Sustainability Report (India).<\/li>\n
              • SEC<\/strong> (US Securities and Exchange Commission<\/em>) \u2013 US Securities and Exchange Commission.<\/li>\n
              • NGOs<\/strong> (Non-Governmental Organization<\/em>) \u2013 Non-governmental organization.<\/li>\n
              • NPO<\/strong> (Non-Profit Organization<\/em>) \u2013 Non-profit organization.<\/li>\n<\/ul>\n

                JRi&CO2AI\u00a0<\/strong><\/em><\/p>","protected":false},"excerpt":{"rendered":"

                Modern\u00e9 podnikanie dnes \u010del\u00ed mno\u017estvu nov\u00fdch regul\u00e1ci\u00ed, \u0161tandardov a term\u00ednov, v ktor\u00fdch je n\u00e1ro\u010dn\u00e9 sa zorientova\u0165. Tento slovn\u00edk vznikol ako praktick\u00e1 pom\u00f4cka pre profesion\u00e1lov aj \u0161tudentov. Pom\u00f4\u017ee v\u00e1m r\u00fdchlo pochopi\u0165<\/p>","protected":false},"author":7,"featured_media":39515,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[34],"tags":[],"class_list":["post-39510","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-lca_esg_ghg_csddd_csrd_iso_flr"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/posts\/39510","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/comments?post=39510"}],"version-history":[{"count":4,"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/posts\/39510\/revisions"}],"predecessor-version":[{"id":39514,"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/posts\/39510\/revisions\/39514"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/media\/39515"}],"wp:attachment":[{"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/media?parent=39510"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/categories?post=39510"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/tags?post=39510"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}