Sustainability Glossary
200+ key terms defined for UK business. Plain-English definitions with links to deeper 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: This page is a reference starting point. The full glossary contains 200+ terms. Key entries are shown above with links. Explore pillar hubs for deeper context.
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.