Glossary

Complex CSRD and sustainability terminology explained

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Stakeholders
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Substances
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Substances of Very High Concern (SVHCs)
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Substances of concern
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Supplier
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Supply chain
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Supply chain traceability
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Surface water
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Sustainability matters
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Sustainability statement
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Sustainability-related impacts
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Sustainability-related opportunities
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Sustainability-related risks
S
Systemic risks
T
TCFD
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TNFD
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Targets
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The Global Reporting Initiative
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Threatened species
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Training
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Transition plan
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Transition plan for climate change mitigation
T
Transition risks
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Users
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VSME
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Value chain
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Value chain worker
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Wage
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Waste
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Waste hierarchy
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Waste management
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Wastewater
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Water (recycled and reused)
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Water consumption
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Water discharge
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Water intensity
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Water scarcity
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Water withdrawal
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Work-life balance
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Work-related hazards
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Work-related incident
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Workers’ representatives
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