Corporate sustainability integrates responsible practices across a company's environmental, social, economic and governance dimensions. The carbon footprint is one of its most relevant indicators.
EU directive obliging large companies to run human rights and environmental due diligence across their value chains. Adopted in 2024 and significantly simplified by the 2026 Omnibus I package.
The Corporate Sustainability Report is annex (10180) to the annual report that Peru's Securities Market Superintendency requires from issuers listed on the Public Registry of the Securities Market. The current format was approved by Resolution 018-2020-SMV/02 and is filed each year with the annual report, due 31 March.
The CSRD standardises corporate sustainability reporting in the EU. The 2026 Omnibus reform narrowed its scope to large companies and shifted the timeline.
Corporate water neutrality means a company first reduces its water footprint and then replenishes the remaining volume through verified projects in the basins it affects.
A guide to the corporate water footprint: what it is, how it is calculated, which standards govern it and how companies use it to manage water risk.
Corporate water risk assessment is a technical and strategic process through which companies evaluate how their dependence on water can become a threat to their operational, financial or reputational viability.
An EU framework (Regulation (EU) 2026/1030) setting a common, harmonised methodology, based on the EN ISO 14083 standard, to calculate and report GHG emissions from transport services.
A European initiative, launched in 2008 and expanded in 2015, that brings together local governments that make voluntary commitments to climate and energy targets and draw up an action plan aligned with climate neutrality by 2050.
Cradle-to-Cradle (C2C) is a circular-design framework by McDonough and Braungart in which products are designed as biological or technical nutrients, eliminating the concept of waste.
Cradle-to-Gate is the life cycle assessment boundary covering raw material extraction through manufacturing up to the factory gate, excluding transport, use and end-of-life.
Cradle-to-Grave (C2G) is the most comprehensive Life Cycle Assessment scope, evaluating a product's impacts from raw material extraction through use to final disposal.
Cradle-to-Practical Completion (C2PC) is a life-cycle assessment boundary that captures the upfront embodied carbon of a building, from raw-material extraction to practical completion (handover), before it enters use.
Cradle-to-Site (C2S) measures the environmental impact of a building material from raw material extraction to delivery at the construction site, a key boundary for reducing embodied carbon.
Cumulative environmental impact captures the combined, accumulated effects of activities and products on ecosystems. A guide to what it covers, how it is measured and how to cut it.
d2w is an additive that promotes the oxidative breakdown of conventional plastics into so-called oxo-biodegradable plastics. Critics warn it can create microplastics, and the EU prohibits oxo-degradable plastics.
Decarbonization is the process of cutting greenhouse gas emissions across the economy to reach net zero. A practical guide to why it matters, the main strategies and how to measure progress.
A deposit return scheme (DRS) adds a refundable deposit to packaged products, repaid when the empty container is returned, boosting separate collection and recycling quality.
What desalination is, the main technologies (reverse osmosis and thermal processes), its role in water security, and its principal environmental challenges: energy use and brine.
The Digital Product Passport (DPP) is the EU's electronic record of a product's composition, footprint, reparability and end-of-life data, introduced by the Ecodesign for Sustainable Products Regulation (ESPR).
The direct water footprint measures the water consumed and polluted by a company's own facilities and processes. We explain how it is calculated and reduced.
Directive 1999/31/EC, the Landfill Directive, sets strict technical and environmental requirements for landfills and progressively reduces the waste, especially biodegradable waste, sent to landfill in the EU.
Directive 2010/75/EU, the Industrial Emissions Directive, is the EU framework for preventing and controlling pollution from large industrial installations through integrated permits and best available techniques.
The displaced environmental footprint captures the environmental impacts that happen far from the point of consumption, embedded in imported goods and global supply chains.
The Distintivo Calidad Ambiental is a voluntary recognition awarded by Mexico's PROFEPA to organisations, across many sectors, that go beyond legal environmental requirements.
The principle that an economic activity must not significantly harm any of the six environmental objectives of the EU Taxonomy.
Double materiality is the principle that combines a company's impact on the environment with the effect of sustainability on its finances. It is the basis of the CSRD and the ESRS.
Double materiality is the analytical principle that underpins the CSRD, requiring companies to report both their impacts on people and planet and the financial risks and opportunities sustainability creates for them.
Double materiality analysis assesses both a company's impact on the environment and society and how sustainability factors affect the company itself. It is the cornerstone of the CSRD.
Downcycling reuses recycled materials to make lower-quality products, extending material life but eventually reaching a point where the material becomes waste.
Downstream covers the final stages of a value chain. In a circular economy it is also where waste is turned back into useful materials and energy.
EDGE is a fast, affordable green building certification from IFC (World Bank Group) that requires at least 20% savings in energy, water and the energy embodied in materials, designed especially for emerging markets.
EFRAG is the technical body that advises the European Commission and develops the European Sustainability Reporting Standards (ESRS) that underpin the CSRD.
EMAS (Eco-Management and Audit Scheme) is the EU's voluntary environmental management and reporting scheme, established by Regulation (EC) No 1221/2009 and built around independently verified environmental statements.
The EDCI is a private-markets initiative that standardises a core set of ESG metrics so general partners and limited partners can compare performance. Its anonymised benchmark is aggregated by Boston Consulting Group.
An overview of ESG due diligence obligations: what they cover, the EU rules after the Omnibus I simplification, and the international standards companies use to comply.
A set of environmental, social and governance criteria used by investors, regulators and customers to assess a company's sustainable and responsible performance.
ESG reporting in Argentina's capital market rests on four pieces. CNV General Resolution 1115/2026, published on 2 March 2026, requires issuers to disclose their environmental or sustainability policy and their main performance indicators in the annual directors' report, or explain why they are not relevant. The Corporate Governance Code of General Resolution 797/2019 works on the same comply or explain basis. The Guidelines for the issuance of thematic securities govern social, green and sustainable bonds. And FACPCE Technical Resolution 60 sets out how a sustainability report is prepared.
ESRS 1 establishes the architecture, concepts and general principles of the ESRS, including double materiality. It contains no specific disclosures: it sets the rules of the game.
ESRS E2 is the European Sustainability Reporting Standard covering air, water and soil pollution, applied when pollution is a material topic under the CSRD.
ESRS E3 is the European Sustainability Reporting Standard for water and marine resources, covering water consumption, water risk and impacts on oceans within CSRD reporting.
ESRS E4 is the European Sustainability Reporting Standard for biodiversity and ecosystems, requiring companies to assess and disclose how they affect and depend on nature.
What ESRS E5 (resource use and circular economy) is, what information it requires on resource inputs and outputs, waste and circularity, who it applies to within the CSRD and how it changes with the 2026 ESRS review.
ESRS S1 is the social standard within the ESRS that requires companies to disclose how they treat and protect their own workforce, from working conditions to labour rights.
Critical waste management infrastructures are the essential facilities and systems that keep waste services running safely, underpinning public health, resilience and the circular economy.
How ESG reporting captures waste generation, recycling and circularity, why it matters for CSRD compliance and investors, and which standards and indicators companies use to report it.
Implementing an ESG strategy means embedding environmental, social and governance criteria into the business model to manage risk, build trust and create long-term value.
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