Glossary
Integrating « EU Fit for 55 » requirements and the CSRD into your corporate strategy

Materiality Analysis

A method for identifying the most significant ESG issues for a company and its stakeholders.

Decarbonization

A process aimed at reducing greenhouse gas emissions.

Double Materiality

An analysis that combines the company’s impacts on the environment with the impacts of environmental issues on the company.

ESG

The set of environmental, social, and governance criteria used to assess an organization’s sustainability.

Scope 1

Direct emissions resulting from the company’s activities:

• combustion of natural gas, fuel oil, propane, and other fuels on-site;

• fuel consumption...