TCFD

EU directive requiring large and listed companies to disclose sustainability information under ESRS.

Voluntary reporting standard from EFRAG designed for non-listed SMEs — a simplified alternative to full ESRS.

CSRD principle: report topics material either to your business (financial) or to people & planet (impact).

Public-Interest Entity — listed companies, banks, insurers and other entities designated by EU member states.

Process of identifying which sustainability topics are significant enough to disclose under CSRD/ESRS.

A time-bound plan showing how a company will shift its business model to a low-carbon economy.