Core Terms
| Term | Plain-language Definition |
|---|---|
| Financial materiality | Information is material if omitting, misstating, or obscuring it could reasonably influence investor decisions. |
| Connected information | The linkage between sustainability disclosures, financial statements, strategy, risk, and performance. |
| Scope 1 emissions | Direct greenhouse gas emissions from sources owned or controlled by the reporting entity. |
| Scope 2 emissions | Indirect greenhouse gas emissions from purchased electricity, steam, heating, or cooling. |
| Scope 3 emissions | Value-chain greenhouse gas emissions outside Scope 1 and Scope 2. |
| Scenario analysis | A method for testing strategy resilience under plausible climate-related futures. |