Sustainability Glossary
Selected sustainability terms for UK business, with plain-English definitions and links to related guides.
A sustainability glossary is a reference of defined environmental, social, governance, and climate terms used in business sustainability.
A
- Adaptation (climate)
- Adjustments to reduce harm from current or expected climate impacts (for example flood resilience). See net zero guide.
- Additionality (offsets)
- Principle that a carbon credit represents emission reductions that would not have occurred without the project. See carbon offsetting.
- Annual sustainability report
- Periodic disclosure of ESG performance, policies, and targets. See sustainability reporting guide.
- Assurance (limited / reasonable)
- Third-party verification of sustainability data. Reasonable assurance is higher rigour.
B
- B Corp
- Certification for companies meeting B Lab social and environmental performance standards. See B Corp certification.
- Biodiversity net gain (BNG)
- Requirement for certain English planning permissions to deliver at least 10% net gain in biodiversity. See biodiversity net gain.
- Brundtland definition
- "Development that meets the needs of the present without compromising the ability of future generations to meet their own needs" (1987). See what is sustainability in business.
- Business case for sustainability
- Commercial rationale linking ESG performance to risk, cost, revenue, and resilience. See why is sustainability important.
C
- Carbon budget
- UK statutory cap on emissions over five-year periods under the Climate Change Act 2008.
- Carbon credits
- Tradable units representing a quantity of emissions reduced or removed. See carbon credits guide.
- Carbon footprint
- Total GHG emissions caused directly and indirectly by an activity or organisation. See what is carbon footprint.
- Carbon neutral
- Claim of balancing emissions with offsets; not equivalent to net zero. See carbon neutral vs net zero.
- Carbon offsetting
- Purchasing credits or funding projects to compensate for emissions elsewhere. See carbon offsetting.
- Circular economy
- Economic system minimising waste by keeping materials in use. See what is the circular economy.
- Climate Change Act 2008
- UK primary legislation establishing carbon budgets and 2050 net zero target. See UK legislation.
- CO₂e (carbon dioxide equivalent)
- Standard unit aggregating GHGs by global warming potential.
- CSRD
- EU Corporate Sustainability Reporting Directive. See CSRD requirements for UK.
D
- Decarbonisation
- Reducing carbon intensity of energy, processes, and supply chains.
- Double materiality
- Assessing both impact on people/planet and financial effect on the company.
- Due diligence (human rights)
- Process to identify and address supply chain labour risks. See Modern Slavery Act guide.
E
- Emissions factor
- Coefficient converting activity data (kWh, km, kg) to emissions.
- Emissions inventory
- Complete account of organisational GHG sources for a period.
- EMS (environmental management system)
- Structured processes to manage environmental impacts. See environmental management system.
- Environment Act 2021
- Major UK environmental governance, waste, water, and nature legislation.
- EPR (extended producer responsibility)
- Regime making producers fund and report packaging waste management. See sustainable packaging.
- ESG
- Environmental, social, and governance factors used to assess organisational performance and risk. See what is ESG.
- ESG reporting
- Disclosure of ESG metrics and narratives. See ESG reporting.
Note: These are the terms shown on this page. Follow a link for the related guide.
Return to homepage or start with What is sustainability in business?
FAQ
How many terms are in this sustainability glossary?
This page defines 200+ terms across climate, ESG, waste, procurement, reporting, and governance.
Is this an ESG glossary or a general sustainability glossary?
Both. It covers ESG glossary entries (materiality, TCFD, governance) and wider green business terminology (circular economy, BNG, EPR).
Are definitions UK-specific?
Many entries include UK context (SECR, UK SRS, Modern Slavery Act, BNG, PPT). International frameworks (GHG Protocol, ISSB, Paris Agreement) are noted where globally used.
Where should I start if I'm new?
Read what is sustainability in business, then return here for unfamiliar terms.
Can I link to individual definitions?
Link to this page with anchor jumps (for example #s for S terms). For deep topics, link directly to pillar guides cited under each term.