Klimarapport til paperturn DK - Flipbook - Side 3
FORKORTELSER
EF: Emissionsfaktor
EFRAG: European Financial Reporting Advisory Group (europæisk rådgivning for regnskabsaflæggelse)
ESG: Environmental, Social & Governance (miljø, sociale forhold og virksomhedsledelse)
ESRS: European Sustainability Reporting Standards (europæiske standarder for ESG-rapportering)
GHG: Greenhouse Gases (drivhusgasser)
GRI: Global Reporting Initiative (international ramme for ESG-rapportering)
GWP: Global Warming Potential (globalt opvarmningspotentiale)
IPCC: Intergovernmental Panel on Climate Change (FN’s klimapanel)
NFRD: Non-Financial Reporting Directive (tidligere EU-direktiv om ikke-finansiel rapportering)
SDG: Sustainable Development Goals (FN’s Verdensmål)
VSME: Voluntary Standard for non-listed Small and Medium-sized Enterprises (frivillig EU-standard for
ikke-børsnoterede små og mellemstore virksomheder)
WRI: World Resources Institute (Verdensressourceinstituttet)
WBCSD: World Business Council for Sustainable Development (Verdensrådet for bæredygtig udvikling)
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