Sustainability lexicon

Deforestation is the removal of forest areas by human activities, such as clearing for agriculture, settlements or logging. Deforestation has serious impacts on the environment, including the loss of habitat for animals and plants and the release of carbon dioxide through the burning or rotting of the felled wood.

Adaptive capacity refers to the ability of a system or community to adapt to change and disruption, particularly in relation to climate change. It describes the ability to build resilience and develop flexible strategies to adapt to challenges and take effective measures to cope with risks and uncertainties.

The Anthropocene refers to a geological epoch in which human activity has had the greatest impact on the environment and the Earth. It is argued that since the industrial revolution, humans have influenced the climate, soils, oceans and biodiversity to an unprecedented extent.

Biodiversity refers to the variety of living organisms of all kinds, including their genetic variation and the complexity of communities. It is a key indicator of ecosystem health, supports sustainable ecosystem services and is fundamental to conservation efforts. The conservation of biodiversity ensures ecological diversity and stability and is essential for biodiversity and human well-being.

The atmosphere is the layer of gas that surrounds the earth. It consists mainly of nitrogen, oxygen, argon and other trace gases such as carbon dioxide and water vapor. The atmosphere plays a crucial role in regulating the climate by trapping heat and enabling the greenhouse effect.

Afforestation refers to the targeted planting of trees in areas that were previously not forests. This process aims to create new forests or restore forests that have already been cleared in order to promote carbon uptake and increase biodiversity.

The base year refers to the starting year from which emission reductions or increases are measured. It is important for setting emissions targets and assessing progress towards climate neutrality.

Biodiversity refers to the variety of life on earth, including species diversity, genetic diversity and ecological diversity. It is crucial for the balance of ecosystems and provides vital resources for humanity. The protection of biodiversity is important in order to preserve the natural foundations of life and secure the future of our planet.

A biodiversity analysis is a scientific method for recording and evaluating the number and composition of species in a particular ecosystem. It includes botanical analyses, plant surveys and the evaluation of indicator value analyses for site characterization in order to obtain a detailed picture of the ecological diversity and health of an area. These analyses are essential for researchers to monitor and conserve biodiversity and develop sustainable use strategies.

Biocapacity refers to the ability of an ecosystem to produce resources and absorb wastes to meet human demand for natural resources. It is a measure of how well the earth is able to support human activities and the associated consumption of resources.

Biomass refers to organic materials of plant or animal origin that can be used as a renewable energy source. This includes wood, agricultural waste and animal excrement.

CO₂ accounting refers to the recording and calculation of CO₂ emissions caused by certain activities, processes or companies. A complete CO₂ balance sheet takes into account both direct and indirect emissions in order to obtain a comprehensive overview of the carbon footprint.

The carbon footprint (also known as the corporate carbon footprint or carbon footprint) measures the amount of carbon dioxide emissions caused directly and indirectly by the activities of a person, product, organization or event. It is a key indicator of the contribution to climate change and serves as a basis for measures to reduce greenhouse gas emissions and promote sustainability.

CO₂ compensation (or CO₂ offsetting) refers to the compensatory measures taken to neutralize the CO₂ emissions caused by human activities. This can be achieved by investing in emission reduction or carbon removal projects to achieve a net zero carbon footprint.

CO₂ mineralization is a process in which carbon dioxide is chemically converted into mineral compounds and permanently stored in the form of carbonates. This approach can help to remove CO₂ from the atmosphere and reduce CO₂ concentrations.

A CO₂ price or carbon price is a charge or price levied on the emission of carbon dioxide (CO₂) or other greenhouse gases. It can be implemented in the form of a carbon tax or an emissions trading system and is intended to create incentives for reducing CO₂ emissions.

CO₂ projects in the field of climate protection are specific initiatives aimed at offsetting CO₂ emissions through targeted measures such as reforestation, renewable energy projects or energy efficiency improvements. These projects enable organizations and individuals to offset their own CO₂ emissions by investing in activities that demonstrably reduce greenhouse gases and thus contribute to global climate protection.

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CO₂ reduction refers to measures and strategies that aim to reduce the amount of CO₂ emissions caused by human activities. This can be achieved through energy efficiency, the use of renewable energy and other technologies to reduce the carbon footprint.

CO₂ sinks are processes or structures that absorb and store carbon dioxide from the atmosphere. This includes forests, oceans and soils, which play a crucial role in regulating the carbon cycle and reducing the concentration of CO₂ in the atmosphere.

CO₂ sequestration, also known as carbon dioxide sequestration or CCS (carbon capture and storage), refers to technologies and processes that aim to capture carbon dioxide from industrial processes or power plants and store it in geological formations instead of releasing it into the atmosphere. This is intended to help reduce greenhouse gas emissions and combat climate change.

CO₂ certificates are tradable certificates that certify the right to emit a certain amount of carbon dioxide or other greenhouse gases. As part of climate protection projects, they are used to offset emissions by companies or private individuals buying certificates to neutralize their carbon footprint and thus make a contribution to global climate protection.

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CO₂-free refers to processes, products or energy sources that do not release carbon dioxide (CO₂) or other greenhouse gases into the atmosphere during their production, use or disposal.

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CO₂-neutral means that the CO₂ emissions caused by an activity or organization are fully offset, either through direct emission reductions or through compensation measures

CO₂ equivalents (CO₂e) are a unit of measurement used to quantify the impact of various greenhouse gases compared to that of carbon dioxide (CO₂) on the greenhouse effect and global warming. This calculation makes it possible to standardize and compare the different strengths of greenhouse gases, such as methane (CH₄) compared to CO₂, in terms of their warming potential over a certain period of time. The use of CO₂e is crucial for assessing and understanding the overall contribution of emissions to climate change and supports measures to achieve climate neutrality through transparency and comparability in the calculation of greenhouse gas emissions.

The corporate carbon footprint (CCF) refers to the total CO₂ emissions and other greenhouse gases that are generated directly and indirectly by a company's activities. It serves as a benchmark for an organization's contribution to climate change and helps to identify starting points for reduction strategies and environmental protection measures. Calculating and disclosing the corporate carbon footprint is crucial for companies to make their environmental impact transparent, achieve their climate targets and play a pioneering role in environmental protection.

Corporate Social Responsibility (CSR) refers to the responsibility of companies for their impact on society, including environmental, social and economic aspects. This obligation goes beyond the legal requirements and includes voluntary measures that contribute to sustainability, human rights and ethical behavior in business life. In Germany and the EU, CSR is a key element of corporate policy that promotes a positive impact on society and raises awareness of corporate social responsibility.

The Corporate Sustainability Due Diligence Directive (CSDDD), also known as the EU Supply Chain Act, is a planned European Union directive that requires companies to carry out due diligence on environmental standards and human rights in their supply chains and value chains. It aims to promote sustainable practices and ensure that companies take responsibility for their entire supply chain, from production to the end consumer, including aspects such as transportation and logistics.

The Corporate Sustainability Reporting Directive (CSRD) is an EU directive that obliges companies to report more comprehensively and in greater detail on their sustainability performance. It expands the existing requirements for sustainability reporting and is intended to ensure that companies provide transparent information about their impact on the environment and society, including the implementation of environmental protection measures and social responsibility. By integrating the European Sustainability Reporting Standards (ESRS), the CSRD aims to improve the quality and comparability of sustainability reports in order to provide investors and stakeholders with a solid basis for sustainable decisions and to comprehensively promote sustainability in business.

Decarbonization refers to the process of reducing carbon dioxide (CO₂) and other greenhouse gas emissions in various sectors. Through measures such as the use of renewable energies, energy efficiency improvements and the development of low-carbon technologies, decarbonization aims to achieve a transformation towards a sustainable, low-carbon economy.

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Direct emissions refer to greenhouse gas emissions that arise directly from sources under the control of the emitter, such as the combustion of fuels in their own facilities or vehicles. They are a key indicator of the direct energy consumption and environmental impact of companies or households, in contrast to indirect emissions, which result from the upstream production of consumed energy sources or raw materials.

The double materiality analysis is an approach to sustainability reporting that assesses both the financial impact of sustainability issues on the company and the company's impact on the environment and society. This process, central to the requirements of the CSRD, enables a comprehensive consideration of sustainability aspects by identifying the relevance for stakeholders and the potential risks and opportunities for the company with regard to CO₂ emissions, climate change and other sustainability issues.

Double counting in the context of carbon offsetting and carbon credits refers to the inadmissible practice of claiming emission reductions more than once, so that the same reduction in greenhouse gas emissions is reported as a separate achievement by both the seller and the buyer of the carbon credits. This approach undermines the transparency and credibility of climate protection measures, as it leads to an overestimation of the actual emission reductions.

EMAS (Eco-Management and Audit Scheme) is a voluntary instrument developed by the European Union to help organizations of all sizes and industries to continuously improve their environmental performance. It is based on the establishment of an environmental management system that is checked by regular audits by independent EMAS auditors to ensure transparency and credibility. Participation in the EMAS certificate enables companies not only to increase their ecological efficiency, but also to publicly document and communicate their environmental performance, which contributes to increased environmental responsibility and an improved image.

Environmental, Social and Governance (ESG) is a framework for assessing the sustainability and ethical impact of a company. The "environmental" component assesses how a company manages environmental issues, e.g. through measures to reduce CO₂ emissions and promote the circular economy. The "Social" aspect refers to a company's social commitment, including working conditions, contributions to the common good and diversity. "Governance" covers corporate management and ethics, such as transparency, anti-corruption and compliance with the law. ESG criteria therefore help to assess the long-term impact of companies on society and the environment.

ESRS (European Sustainability Reporting Standards) are a set of standards developed by EFRAG (European Financial Reporting Advisory Group) to harmonize and improve corporate sustainability reporting in the EU. These standards serve as the basis for the CSRD (Corporate Sustainability Reporting Directive) and aim to ensure transparency and comparability of the sustainability performance of European companies. The introduction of the ESRS helps to strengthen the accountability of companies with regard to environmental, social and governance (ESG) aspects and supports investors and stakeholders in assessing the sustainability and long-term value of companies.

The EU Emissions Trading Scheme (EU ETS) is a cap-and-trade system set up by the European Union to help member states meet their commitments under the Kyoto Protocol and the Paris Agreement to reduce greenhouse gas emissions. The EU ETS sets a cap on the total amount of certain greenhouse gases that may be emitted by power plants and industrial facilities in participating countries. Companies receive or purchase emission allowances, which they can then trade on the open market. The EU Emissions Trading Scheme is considered one of the largest carbon markets in the world.

The EU Taxonomy is a classification system developed by the European Union to clearly define which economic activities can be considered environmentally sustainable. It is a central part of the EU's efforts to promote sustainable financial flows and to provide companies and investors with a common language for sustainable investment. The taxonomy supports the goal of making the EU economy greener by setting clear criteria for sustainability and thus providing transparency and guidance in the area of sustainable finance.

Emissions refer to the release of substances, particularly greenhouse gases such as CO₂, into the atmosphere as a result of natural processes or human activities such as the burning of fossil fuels, industrial processes and agriculture. CO₂ emissions contribute significantly to the global greenhouse effect and are a major factor in climate change, which is why monitoring and reducing these emissions at both national and global level is crucial.

An emission factor (EF) is a coefficient that enables the conversion of activity data into greenhouse gas emissions. It is the average rate of emissions from a particular source in terms of units of activities or processes. For example, it could be the additional emissions generated when a euro is spent on clothing or transportation or a kilogram of textiles is purchased. If a company reports how much it has spent on various products and services, expenditure-based EFs allow an estimate of the company's emissions.

Emissions trading, a central mechanism of the EU ETS (European Emissions Trading System), enables companies to regulate and offset CO₂ emissions by buying and selling emissions certificates. This system puts a price on CO₂ and creates a financial incentive for companies to reduce their emissions in order to achieve climate targets. By limiting the available certificates, emissions trading promotes innovation and investment in clean technologies, thus supporting the transition to a climate-friendly economy and contributing to the reduction of CO₂ emissions at European level.

Global warming describes the increase in the average temperature of the Earth's atmosphere and oceans that has been observed since the late 19th century and is continuing into the 21st century. The main cause is the increased emission of greenhouse gases such as carbon dioxide due to human activities, which intensify the natural greenhouse effect and lead to climate change. The consequences of global warming include rising sea levels, extreme weather events and profound effects on ecosystems, which underline the urgency of measures to reduce greenhouse gas emissions and adapt to climate change.

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Renewable energies, also known as regenerative or renewable energy sources, come from natural, inexhaustible sources such as the sun, wind, water and biomass. In Germany and worldwide, renewable energies play a central role in the energy transition, with the aim of reducing dependence on fossil fuels, making electricity and heat generation sustainable and promoting climate protection. The expansion of renewable energies is supported by the Renewable Energy Sources Act (EEG) and makes a decisive contribution to reducing CO₂ emissions, securing future energy supplies and protecting the environment.

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The Global Reporting Initiative (GRI) is an international organization that sets standards for corporate sustainability reporting in order to make environmental, social and governance (ESG) performance transparent and comparable. The GRI guidelines help organizations to systematically record, evaluate and publicly communicate their impact on global sustainability issues, giving stakeholders a deeper understanding of corporate performance beyond financial indicators. This promotes accountability and helps companies and investors make informed decisions that contribute to a more sustainable global economy.

Global warming refers to the increase in the average temperature of the Earth's atmosphere and oceans, which is mainly caused by human activities such as the emission of pollutants. This global warming leads to significant changes in the climate system, including extreme weather events, the melting of the polar ice caps and an increase in the global average temperature. Combating global warming requires comprehensive measures to reduce greenhouse gas emissions and adapt to already unavoidable climate change effects in order to minimize long-term impacts on the environment and human societies.

The global carbon balance refers to the total amount of carbon released into and removed from the atmosphere by natural processes and human activities. The balance is crucial for understanding the carbon cycle and its influence on climate change.

The EU Green Claims Directive aims to make environmental claims made by companies comparable, reliable and verifiable across Europe. This directive aims to strengthen trust in environmental labels, combat greenwashing and enable consumers to make more sustainable purchasing decisions. Transparent information is intended to promote the necessary transformation to more sustainable production and consumption patterns.

The Greenhouse Gas Protocol (GHG Protocol) provides companies and governments with an internationally recognized framework for quantifying and reporting greenhouse gas emissions. It defines standards, calculation tools and reporting guidelines that help to make emissions transparent and comparable across different scopes. By applying the GHG Protocol, organizations can record their contribution to climate change, develop strategies to reduce emissions and make an effective contribution to global climate protection.

Greenwashing is a deceptive practice in which companies or organizations misrepresent themselves as environmentally friendly by disseminating misleading or inaccurate information about their sustainability performance. The aim is often to create a positive image and attract customers or investors interested in environmentally friendly solutions. Unfortunately, this can lead to consumers and investors being misled and companies that actually act sustainably not being adequately rewarded. Greenwashing can undermine the credibility of the entire sustainability movement and makes it difficult for consumers and investors to make informed decisions.

The corporate handprint refers to the positive impact that a company can have on the environment, society and the economy, particularly with regard to sustainability and climate protection. It is about the active role of companies in promoting ecological sustainability, for example by planting climate-stable trees, renaturalizing moors, protecting forests or social projects. This approach emphasizes the opportunities for action and responsibility of companies to make a positive contribution to climate protection and at a social level beyond reducing their ecological footprint.

The Holocene is the current geochronological epoch that began around 11,700 years ago with the end of the last ice age and continues to this day. This period is characterized by relatively stable climatic conditions that enabled the development of human civilizations and includes significant climatic fluctuations as well as the climatic optimum of the middle Holocene. The discussion of the Anthropocene as a potential successor epoch reflects the profound impact of humans on the Earth system, including lasting changes in the atmosphere, biosphere and climate system due to climate change and other anthropogenic factors.

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ISO standards are internationally recognized standards developed by the International Organization for Standardization (ISO) to ensure quality, safety, efficiency and interoperability of products, services and systems worldwide. These standards provide companies and organizations with clear guidelines for adhering to best practices in areas such as quality management, environmental protection and information security. The implementation of ISO standards supports compliance with relevant legislation and regulations, promotes confidence among stakeholders and improves competitiveness in global markets.

Indirect emissions refer to greenhouse gas emissions that are caused indirectly by activities or processes. These are outside the direct control of a company, but are linked to its value chain or supply chain.

The Intergovernmental Panel on Climate Change (IPCC) is an international organization established by the United Nations. It evaluates scientific findings on climate change, its effects and potential adaptation and mitigation measures.

Irreversibility describes the state in which changes in a system are irreversible or can only be reversed with extreme effort or over very long periods of time. In the context of climate change, this means that some effects, such as the melting of glaciers, are irreversible.

Tipping points in the climate system refer to threshold values that, if exceeded, can lead to irreversible and self-reinforcing changes in the Earth's climate, such as the melting of the polar ice caps or the thawing of permafrost soils. They mark critical limits that, when reached, can change the climate system from one stable state to another, often less life-friendly state, which underlines the urgency of taking action against climate change.

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Climate refers to the long-term weather conditions of a particular area, including temperature, humidity, precipitation and wind. Climate is determined by complex interactions between the atmosphere, oceans, ice and land and is crucial for life on Earth.

Climate feedback refers to amplification or mitigation mechanisms in the climate system that can amplify or mitigate the effects of greenhouse gases. For example, warming can cause the permafrost to thaw and thus release additional methane, which increases the greenhouse effect.

Klimaaktiv describes companies and organizations whose commitment goes beyond achieving climate neutrality by actively taking measures to reduce their CO₂ emissions in all areas of the company and at the same time taking further measures to protect the climate. It encompasses a wide range of initiatives and practices that aim to minimize their own ecological footprint while also working to protect biodiversity.

The carbon footprint refers to the total greenhouse gas emissions and removals caused by an activity, a company or a country. It enables the assessment of climate impacts and the identification of emission sources.

Global warming, often used synonymously with global warming, describes the long-term increase in the Earth's average temperatures, primarily caused by human activities that release greenhouse gases such as CO₂ into the atmosphere. This warming leads to significant changes in the climate system, including extreme weather events, rising sea levels and disruption to ecosystems. Combating global warming is a global challenge that requires urgent action to reduce emissions and strengthen resilience to climate change, as supported by the Intergovernmental Panel on Climate Change and climate research.

Climate neutral refers to the state in which the total amount of greenhouse gas emissions caused by an activity, a company or a country is zero. This state can be achieved through targeted emission reductions and CO₂ offsetting, for example.

A climate pact is a voluntary agreement between governments, companies or organizations to jointly pursue climate targets and take action to reduce emissions. Such pacts can help to accelerate the transition to a low-carbon economy.

Climate resilience refers to the ability of systems, communities and ecosystems to adapt to the impacts of climate change while maintaining or rapidly restoring their ability to function. It includes strategies and measures to diversify, adapt and develop resilient economic practices and development plans to meet the challenges posed by climate change.

Climate protection encompasses all measures and strategies aimed at limiting global warming by reducing greenhouse gas emissions, particularly CO₂, and minimizing the effects of the climate crisis.

Carbon offset projects are initiatives that aim to combat the effects of climate change by avoiding, reducing or directly offsetting greenhouse gas emissions through reforestation, renewable energy or energy efficiency measures.

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Climate change refers to the significant and long-term change in the Earth's climate caused by human activities, in particular the emission of greenhouse gases. These changes lead to an increase in extreme weather events, such as floods and droughts, and have fatal consequences for nature, the economy and societies worldwide. Combating man-made climate change is urgently needed to mitigate its threateningly rapid consequences and secure a sustainable future.

A climate target is a defined goal to reduce greenhouse gas emissions or combat climate change. Such targets can be set at national, regional or internal company level and are crucial for the implementation of effective climate protection measures.

Carbon dioxide (CO₂) is a colorless, odorless gas that occurs naturally in the Earth's atmosphere and is produced by the combustion of fossil fuels, the respiration of living organisms and the decomposition of organic matter. As the main greenhouse gas, CO₂ contributes significantly to the greenhouse effect and global warming.

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The carbon budget refers to the amount of CO₂ emissions that can still be released into the atmosphere in order to achieve the goal of limiting global warming to a certain temperature. It is an important indicator of the remaining scope for action to limit climate change.

The carbon cycle describes the exchange of carbon (C) between the atmosphere, the oceans, the biosphere and the geosphere, a fundamental process for the Earth's climate system and life on Earth. It includes natural processes such as photosynthesis, respiration and weathering as well as anthropogenic (man-made) emissions through the burning of fossil fuels, which contribute to an increase in CO₂ in the atmosphere and thus to climate change. Understanding and balancing the carbon cycle is crucial for developing strategies to reduce greenhouse gas emissions and mitigate climate change.

The Voluntary Carbon Market (VCM) enables companies and private individuals to buy CO₂ certificates to voluntarily offset their own emissions and thus contribute to climate protection and environmental protection. This market complements the regulated carbon markets and promotes investments in sustainable projects that reduce or bind greenhouse gas emissions.

The carbon market is a market on which emission rights are traded. Companies that reduce their emissions can sell surplus emission rights, while companies that are unable to reduce their emissions must purchase emission rights to offset their carbon footprint.

Carbon neutrality, often used synonymously with climate neutrality, refers to the goal of reducing net emissions of carbon dioxide (CO₂) and other greenhouse gas emissions to zero in order to minimize the impact on the global climate. This is achieved by offsetting the amount of greenhouse gases emitted through measures such as energy efficiency, the use of renewable energy and the compensation of excess emissions through climate protection projects or technological solutions.

A carbon price is a charge or price levied on the emission of carbon dioxide (CO₂) or other greenhouse gases. It can be implemented in the form of a carbon tax or an emissions trading system and is intended to create incentives for reducing CO₂ emissions.

Carbon tax is a levy imposed on the emission of carbon dioxide (CO₂) or other greenhouse gases. The aim is to internalize the costs of greenhouse gas emissions and create incentives for companies and individuals to reduce their emissions.

The circular economy is an economic model that aims to conserve resources and minimize waste by reusing, repairing and recycling products, materials and resources in closed loops.

Cumulative emissions refer to the total amount of greenhouse gases released by a source or group of sources over time. The sum of these emissions contributes to the accumulation of greenhouse gases in the atmosphere and thus to climate change.

The Kunming-Montreal Global Biodiversity Framework is a landmark international treaty that aims to drastically reduce and reverse global biodiversity loss by 2030. This framework was developed as a result of COP15 of the Convention on Biological Diversity (CBD) and symbolizes the global effort to conserve nature, use it sustainably and share the benefits of genetic resources equitably. It sets ambitious goals, including safeguarding 30% of the Earth's surface and waters for nature conservation, reducing pollutants and promoting sustainable practices in agriculture and forestry to preserve the integrity of ecosystems and protect biodiversity.

The Kyoto Protocol is an international agreement that was signed in Kyoto, Japan, in 1997. It sets binding emission reduction targets for industrialized countries in order to combat climate change. The protocol was ratified by many countries, came into force in 2005 and was supplemented by the Paris Agreement.

In environmental and climate protection, leakage refers to the effect whereby the implementation of climate protection measures in one place unintentionally increases greenhouse gas emissions in another place or in another sector. This can happen, for example, if the reduction of emissions in one country is offset by increased emissions in another country due to the relocation of production. Leakage therefore reduces the effectiveness of climate protection measures and requires global consideration and coordination.

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Air pollution is the accumulation of pollutants in the atmosphere caused by industrial emissions, transportation, agriculture and other sources. It is a global challenge with serious consequences for human health, the environment and air quality worldwide and requires effective measures and strict air quality standards to reduce pollution.

Sustainability refers to the ability to meet the needs of the present without compromising the ability of future generations to meet their own needs. It encompasses economic, social and environmental aspects and is a key approach to tackling climate change and other global challenges.

Sustainability reporting refers to the disclosure of non-financial information on the environmental, social and governance performance of a company or organization. It serves to make the company's contribution to sustainable development transparent and to inform stakeholders about social and ecological activities.

Sustainability strategy refers to methods and instruments for the strategic implementation of sustainable development. Implementation can take place at national, regional and local policy level.

Under the United Nations Framework Convention on Climate Change (UNFCCC), Nationally Determined Contributions (NDCs) are the targets for reducing greenhouse gas emissions that countries voluntarily submit to the UNFCCC. These targets are intended to be part of each country's efforts to achieve the goal of the Paris Agreement, i.e. to limit global warming to well below two degrees Celsius. The NDCs are to be updated every five years, with each new NDC representing progress compared to the previous one.

Net zero emissions mean that the amount of greenhouse gas emissions released into the atmosphere is equal to the amount offset by emission reduction measures or CO₂ compensation. This does not lead to any further increase in the CO₂ concentration in the atmosphere.

Neutralization in the context of sustainability and climate management refers to the process by which the effects of greenhouse gas emissions are offset in order to achieve a climate-neutral or greenhouse gas-neutral balance.

The Non-Financial Reporting Directive (NFRD) is an EU directive that obliges large companies to report on non-financial aspects such as environmental issues, social and employee matters, human rights and anti-corruption. It serves as the basis for the Corporate Sustainability Reporting Directive (CSRD), which further develops the standards and reporting obligations for sustainability reporting in order to increase transparency and comparability in the EU.

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The Paris Agreement is an international agreement that was adopted at the UN Climate Change Conference in Paris in 2015. It aims to limit the global temperature increase to well below 2 degrees Celsius above pre-industrial levels and to make efforts to limit the increase to 1.5 degrees Celsius.

Permafrost refers to permanently frozen ground that occurs in cold climate zones such as the tundra and does not thaw for years. These permafrost soils store large amounts of organic material, the decomposition of which can release greenhouse gases such as methane and carbon dioxide when warmed, further accelerating climate change. The increasing warming of permafrost regions is considered one of the critical feedbacks in the climate system that can amplify global warming and have a profound impact on the global climate.

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Planetary boundaries are a concept that defines nine critical ecological thresholds that, if exceeded, could disrupt the Earth system from its stable Holocene state and endanger humanity's livelihood. Developed by Johan Rockström and an international team of scientists, these limits cover areas such as climate change, biodiversity loss, land-use change and freshwater consumption. Respecting these planetary boundaries is crucial for maintaining a safe operating space for humanity and is seen as the basis for sustainable development and energy transition to limit global warming and its impacts.

The Science-Based Targets Initiative (SBTi) provides companies and organizations with guidelines and tools to set science-based climate targets that are in line with global efforts to limit global warming to well below two degrees Celsius. It promotes the establishment of clearly defined pathways to reduce greenhouse gas (GHG) emissions and supports companies in achieving ambitious sustainability and net-zero emissions targets through transparent reporting and evidence-based action.

Scope 1 refers to the direct greenhouse gas emissions caused by an organization or company itself. This includes emissions from combustion processes, vehicles or industrial plants.

Scope 2 refers to the indirect greenhouse gas emissions associated with the production of electricity, heating or cooling. These are purchased and consumed by an organization or company.

Scope 3 refers to the indirect greenhouse gas emissions associated with a company's value chain or its supply chain. This includes the production and transportation of raw materials, the use of products sold and the disposal of waste.

Scope 4 refers to "avoided emissions", a concept introduced by the World Resources Institute in 2013 to describe emission reductions that occur outside the direct life cycle or value chain of products but are enabled by their use. This category includes products that replace more emissions-intensive alternatives and those that promote more efficient use or emissions reductions in other areas, such as teleconferencing services that replace business travel or low-temperature cleaning products that reduce energy consumption

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Sustainability refers to the practice of using environmental, social and economic resources in a way that meets the needs of current generations without compromising the ability of future generations to meet their own needs. It encompasses the pursuit of environmental sustainability through the protection of natural resources, social equity and economic viability. The importance of sustainability lies in its role in creating a fundamental basis for the long-term well-being and survival of humanity by promoting responsible use of resources and fairness across generations.

The Sustainable Development Goals (SDGs), also known as the 17 global goals for sustainable development, are a universal call from the United Nations to end poverty, protect the planet and ensure that all people can enjoy peace and prosperity. They integrate environmental, social and economic dimensions of sustainability and aim to promote innovation and sustainable practices worldwide to ensure an inclusive and resilient future for people and nature.

Sustainable value refers to a company's contribution to sustainable development, measured by the efficient use of its resources and its sustainability performance along the entire value chain. This approach focuses on how companies create long-term value for stakeholders and society through sustainability in their supply chain and by integrating environmental, social and economic aspects. The Sustainable Value approach supports organizations in increasing their resource efficiency and promoting sustainable growth by integrating environmental and social impacts into their corporate strategy.

The Task Force on Climate-related Financial Disclosures (TCFD) is an initiative that develops recommendations for the disclosure of financial information related to climate risks and opportunities in order to provide companies, investors and other stakeholders with a sound basis for decision-making. The TCFD framework promotes the integration of climate-related aspects into ESG reporting and supports transparent, consistent disclosures on greenhouse gas emissions, risk management and strategic measures to tackle climate change.

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The greenhouse effect is a natural process in which certain gases in the atmosphere, such as carbon dioxide and water vapor, trap heat and increase the temperature of the earth. Human activities, in particular the emission of greenhouse gases, have intensified this effect, leading to global warming.

Greenhouse gases (GHGs) are gases in the atmosphere that cause the greenhouse effect by trapping heat and increasing the earth's temperature. Examples are carbon dioxide (CO₂), methane (CH₄) and nitrous oxide (N₂O). Human activities, such as the burning of fossil fuels and agriculture, release these gases in increased quantities and intensify the greenhouse effect.

The UN Global Compact is a United Nations initiative that calls on companies worldwide to align their strategies and operations with ten universally recognized principles in the areas of human rights, labour standards, environmental protection and anti-corruption. As the world's largest corporate sustainability initiative, the UN Global Compact provides guidance and a framework to steer the global economy towards sustainable and socially responsible practices. Participation helps organizations not only to contribute to a responsible global market economy, but also to promote their own sustainability goals in line with the United Nations goals and global standards such as the OECD guidelines.

The UN Climate Change Conference (COP, Conference of the Parties) is the highest body of the United Nations Framework Convention on Climate Change (UNFCCC), which meets annually to coordinate and intensify global action against the climate crisis. It brings together representatives from around the world to negotiate progress and renew agreements such as the Paris Climate Agreement, which aims to limit global warming. The conferences play a central role in promoting international cooperation on energy transition and climate finance to ensure a sustainable and equitable response to the climate crisis.

Environmental management refers to the systematic approach of a company or organization to minimize its environmental impact and promote sustainable development goals. It includes the introduction and maintenance of environmental management systems, which can be certified according to international standards such as ISO 14001 and DIN EN ISO 14001, in order to increase efficiency in resource consumption, reduce environmental pollution and fulfill legal and voluntary obligations in environmental protection. By integrating environmental management into their operations, organizations contribute to sustainable development, improve their environmental compliance and at the same time strengthen their market position and image with stakeholders.

Environmental protection encompasses all measures to protect the natural environment and minimize human damage. The aim is to preserve nature for future generations and improve the quality of life for all.

Primeval forest, also known as primary forest, refers to original forests that have not yet been affected by forestry or logging and have a high level of biodiversity and a unique population of plants and animals. These forests, such as the rainforest in Africa or primary forests in Germany, are crucial for the preservation of global biodiversity and play an important role in the Earth's climate system.

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Forest protection encompasses all measures and legal regulations aimed at protecting forests from damage caused by human intervention, environmental pollution, forest fires and disease. It is essential for the preservation of biodiversity, the safeguarding of ecosystem services such as the water cycle and carbon storage, and thus makes a significant contribution to climate protection.

Reforestation refers to the replanting of areas that were previously forest but have been cleared or deforested. The aim is to restore the original forest area and preserve biodiversity, increase carbon stocks and support ecological functions.

Zero waste refers to an approach in which the aim is to produce as little waste as possible and to convert any waste that is produced into recyclable or reusable materials in order to minimize landfill and incineration.

The Sustainable Development Goals (SDGs) are 17 global goals set by the United Nations to be achieved by 2030 in order to tackle social, economic and environmental problems. They include measures to combat poverty, hunger, inequality and climate change in order to promote sustainable development at a global level.

Additionality means that carbon offset projects must achieve real reductions in emissions that would not have taken place without the project. It ensures that offsetting makes a positive contribution to climate protection and that emissions are actually reduced. The project must therefore have an additional effect in order to be recognized as effective and sustainable.

The ecological footprint refers to the amount of greenhouse gas emissions caused directly or indirectly by a person, a company, a product or a service. It includes both direct emissions and emissions from the supply chain.

An ecosystem is a community of living organisms (plants, animals, microorganisms) and their physical environment (soil, water, air) that interact and depend on each other in a particular region. Ecosystems play an essential role in maintaining the balance in nature and provide a variety of services for humans, such as the provision of food, water, clean air and climate regulation.