1. What is the CSRD? The Corporate Sustainability Reporting Directive (CSRD) is a landmark piece of European Union legislation that fundamentally changes how companies report on sustainability. It replaces the older Non-Financial Reporting Directive (NFRD) , significantly expanding the scope, detail, and rigor of reporting requirements. Its primary goal is to put sustainability reporting on par with financial reporting , ensuring investors and stakeholders have access to co

In ESG and sustainability, DNSH stands for " Do No Significant Harm ." It means that while pursuing a sustainability objective (such as reducing carbon emissions), an activity must not significantly harm other environmental or social goals. For example, a renewable energy project should not cause major harm to biodiversity or local communities. This principle is commonly used in EU Taxonomy and global sustainability reporting frameworks. Examples of significant harm In oppos

In ESG and sustainability, taxonomies refer to classification systems that define what counts as environmentally sustainable , socially responsible , or well‑governed economic activities. In simple terms: A taxonomy is a rulebook that tells investors which activities are truly “green” or “sustainable.” These taxonomies help: prevent greenwashing guide investors toward credible ESG investments create a common language for sustainability across markets support policy and r

In the ESG (Environmental, Social, and Governance) and sustainability context, CCS stands for Carbon Capture and Storage (also sometimes called Carbon Capture and Sequestration ). Definition: Carbon Capture and Storage (CCS) refers to a suite of technologies designed to capture carbon dioxide (CO₂) emissions produced from industrial processes or power generation, and then transport and store the CO₂ in a way that prevents it from entering the atmosphere —typically by i