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Sustainability and ESG: definitions compared

EU acts on corporate sustainability reporting and due diligence, sustainable finance and sustainable products. 480 terms defined in 13 related EU acts, in English; 47 of them in more than one act. Proposals and repealed acts are included and marked.

Also compared: Consumer protection, Digital, Employment and company law, Energy and climate, Finance, Health and pharma, Product safety · All groups combined · overview

How to read the table

  • First the earliest act to define the term
  • Reference defines it by pointing to another act’s definition
  • Partial reference its own text and a reference
  • Same wording the same text as an earlier act
  • Own wording its own text, compared word by word with the first act
  • Proposal Repealed the act is a Commission proposal, or no longer in force

Each act links to its definition in the reader. Open a term for the texts and the differences, or follow its name to its own page.

TermActsDefined in
3r121
accreditationSame word, other meaning in: ESPR1
accreditationSame word, other meaning in: Batteries Regulation1
active material1
actual emissions1
adverse environmental impact1
adverse human rights impact1
adverse impact1
affiliated undertakings1
agricultural plantation1
agricultural use1
AIFSee also: AIFs1
AIFM1
AIFsSee also: AIF1
alternative investment fund manager1
alternative investment funds1
annual consumption of strategic raw materials1
appliance1
appropriate measures1
associated undertaking1
authorised CBAM declarant1
authorised representative5
authorised representative for extended producer responsibility1
authorised representative for the extended producer responsibility1
automatic washing machine1
battery1
battery cell1
battery due diligence1
battery management system1
battery manufacturing waste1
battery model1
battery module1
battery pack1
battery presenting a risk1
battery with external storage1
biobased plastics1
biodiversity1
board of directors1
bond marketed as environmentally sustainable1
business partner1
business relationship1
business-to-consumer commercial practices1
CapEx plan1
carbon footprint2
carbon price1
CBAM certificate1
CE marking2
certification scheme1
chain of activities1
circular economy1
class of performance1
climate change adaptation1
climate change mitigation1
collectionSame word, other meaning in: CRMA1
collectionSame word, other meaning in: Batteries Regulation1
company1
competent authority3
component1
composite packaging1
compostable packaging1
comprehensive decision1
conflict-affected and high-risk areas1
conformity assessment4
conformity assessment body2
consumerSame word, other meaning in: ESPR2
consumerSame word, other meaning in: 32025R0040, Green Claims proposal1
consumer product1
contact-sensitive packaging1
continental shelf1
contracting authorities1
contracting entities1
cooling generator1
corrective actionSame word, other meaning in: ESPR1
corrective actionSame word, other meaning in: Batteries Regulation1
country of origin1
country of production1
critical raw material project1
critical raw material type1
customer1
customs authoritiesSame word, other meaning in: ESPR2
customs authoritiesSame word, other meaning in: CBAM, EUDR1
customs declarant1
customs territory1
customs territory of the Union1
data carrier2
dealer1
default value1
deforestation1
deforestation-free1
deposit1
deposit and return system1
design for recycling1
destruction1
digital product passport1
digital product passport service provider1
direct business partner1
direct emissions1
dishwasher1
distance contracts2
distance selling1
distributor3
downstream operator1
durability1
e-commerce packaging1
ecodesign1
ecodesign requirement1
economic operator3
Economic Operators Registration and Identification number (EORI number)1
ecosystem1
ecosystem services1
electric motor1
electric vehicle battery1
ELTIF1
embedded emissions1
emissions1
enabling economic activity1
end userSame word, other meaning in: 32025R0040See also: end-user1
end userSame word, other meaning in: ESPRSee also: end-user1
end-of-life1
end-userSee also: end user, end user1
energy efficiency1
energy storage1
environmental aspect1
environmental claim1
environmental footprint1
environmental impact2
environmental label1
environmental performance1
environmentally sustainable investment1
ESG opinion1
ESG rating1
ESG rating provider1
ESG score1
established in a Member State1
establishment1
EU ETS1
EU ETS allowance1
european long-term investment fund1
exclusive economic zone1
explicit capacity allocation1
explicit environmental claim1
exploration1
export1
extended producer responsibility scheme1
extraction1
extractive waste1
extractive waste facility1
final distributor1
financial adviser1
financial asset1
financial holding undertakings1
financial instrument1
financial market participant2
financial product2
fixed assets1
forest1
forest degradation1
fossil fuel1
fulfilment service providerSame word, other meaning in: ESPR1
fulfilment service providerSame word, other meaning in: Batteries Regulation1
general exploration1
geolocation1
good condition1
good ecological potential1
good environmental status1
good status1
goods1
greenhouse gas2
groundwater1
group2
group of companies1
group of ESG rating providers1
grouped packaging1
harmonised standardSame word, other meaning in: ESPR2
harmonised standardSame word, other meaning in: Batteries Regulation, 32025R00401
hazardous substance1
hazardous waste1
heat pump1
high-quality recycling1
home compostable packaging1
home Member State1
HORECA sector1
host Member State1
IBIP1
importation1
importer4
in the course of a commercial activity1
independent aggregator1
independent assurance services provider1
independent operator2
independent third-party verification1
indirect business partner1
indirect emissions1
industrial battery1
industrial robot1
industry or multi-stakeholder initiative1
information requirement1
innovative packaging1
installation1
institution for occupational retirement provision1
insurance advice1
insurance intermediary1
insurance undertaking1
insurance-based investment product1
integrated component1
intermediate product1
intrinsic value1
investment advice1
investment firm1
investment undertakings1
IORP1
issuance costs1
issuer2
key intangible resources1
key market operators1
large company1
life cycle3
lifetime of a battery1
light means of transport1
light means of transport battery1
lightweight plastic carrier bags1
LMT battery1
made available to investors in the Union1
magnet coating1
magnetic resonance imaging device1
maintenance1
making available on the market5
making available on the territory of the Member State1
management body1
manufacturer3
marine waters1
market coupling1
market participant1
market surveillanceSame word, other meaning in: ESPR1
market surveillanceSame word, other meaning in: Batteries Regulation1
market surveillance authoritySame word, other meaning in: ESPR1
market surveillance authoritySame word, other meaning in: Batteries Regulation1
material1
material footprint1
material recycling1
micro or small primary operator1
micro, small and medium-sized enterprises1
microenterprises1
microwave1
mineral occurrences1
mitigation strategies1
mixture1
motor vehicle1
multi-stakeholder governance1
national accreditation bodySame word, other meaning in: ESPR2
national accreditation bodySame word, other meaning in: CBAM, Batteries Regulation1
national authority1
national programme1
naturally regenerating forest1
negligible risk1
net turnover2
non-compliant products1
non-rechargeable battery1
notified body2
offer to the public1
offtake agreement1
offtaker1
online interface1
online platform2
operator2
originator1
other wooded land1
packaging1
packaging category1
packaging presenting a risk1
packaging presenting a serious risk1
packaging waste1
packaging waste prevention1
packaging waste recycled at scale1
pan-european personal pension product1
parent company2
parent undertaking1
participating interest1
pef1
pension product1
pension scheme1
PEPP1
performance requirement1
permanent magnet1
permit-granting process1
permitted facility1
person2
person established in the Union1
PFAS1
placing on the market5
plantation forest1
planted forest1
plastic1
plastic carrier bags1
plot of land1
pollutant1
pollution1
portable battery1
portable battery of general use1
portfolio management1
post-consumer plastic waste1
pp31
predictive map1
preliminary economic assessment1
premature obsolescence1
preparation for re-use1
preparation for recycling1
preparation for repurposing1
preparing for reuse1
prevention1
primary forest1
primary information1
primary production packaging1
processingSame word, other meaning in: ESPR1
processingSame word, other meaning in: CRMA1
producedSee also: producer1
producerSee also: produced4
producer responsibility organisation2
product group2
product presenting a risk1
production cost1
production processes1
professional investor1
professional repairer1
project promoter1
provider of an online marketplace1
public1
Public contractsSame word, other meaning in: 32025R00401
public contractsSame word, other meaning in: ESPR1
public-interest entities1
purchase price1
putting into service2
QR code1
rated item1
rating analyst1
raw material1
raw materials supply chain1
raw materials value chain1
re-useSame word, other meaning in: 32025R0040, CRMASee also: reuse1
re-useSame word, other meaning in: Batteries RegulationSee also: reuse2
re-use system1
recallSame word, other meaning in: ESPR1
recallSame word, other meaning in: Batteries Regulation1
rechargeable battery1
reconditioning1
recoverySame word, other meaning in: ESPR1
recoverySame word, other meaning in: CRMA1
recyclability1
recycler2
recyclingSame word, other meaning in: CRMASame word, other meaning in: ESPR1
recyclingSame word, other meaning in: Batteries RegulationSame word, other meaning in: ESPR1
recyclingSame word, other meaning in: Batteries RegulationSame word, other meaning in: CRMA1
recycling efficiency1
refill1
refill station1
refurbishment1
regulated financial undertaking in the Union1
regulated market1
release for free circulationSame word, other meaning in: ESPR1
release for free circulationSame word, other meaning in: EUDR1
relevant commodities1
relevant legislation of the country of production1
relevant products1
relevant products entering the market1
relevant products leaving the market1
reliability1
remanufacturing2
remediation1
removal1
repair1
repurposing1
reserves1
retail investor1
reuseSee also: re-use, re-use1
risk1
risk factors1
rotation1
sales area1
sales packaging1
secondary information1
secondary raw materials1
securitisation1
securitisation bond1
securitisation special purpose entity1
securitised exposure1
self-regulation measure1
senior management1
separate collection1
separate component1
service packaging1
severe adverse impact1
severity of an adverse impact1
single-use packaging1
single-use plastic beverage bottles1
SLI battery1
small enterprises1
SME1
SMEsSame word, other meaning in: ESPR1
SMEsSame word, other meaning in: EUDR1
soil1
sovereign1
SSPE1
stakeholders1
starting, lighting and ignition battery1
state of charge1
state of health1
stationary battery energy storage system1
Strategic Partnership1
strategic stock1
strategic technologies1
subsidiary2
subsidiary undertaking1
substance1
substance of concern1
substantiated concern1
supplier1
supply chain1
supply disruption1
supply risk1
surface water1
surrender1
sustainability factors1
sustainability label1
sustainability matters1
sustainability reporting1
sustainability risk1
sustainability-linked bond1
sustainable investment1
synthetic securitisation1
take-away packaging1
targeted exploration1
taxonomy requirements1
technical screening criteria1
technical specifications3
thick plastic carrier bags1
third country2
tonne of CO 2 e1
trader2
trading venue1
transitional economic activity1
transport packaging1
treatment2
trip1
tumble drier1
UCITS1
UCITS management company1
ultimate parent company1
undertaking for collective investment in transferable securities1
Union extraction capacity1
Union harmonisation legislation1
Union processing capacity1
Union recycling capacity1
unique facility identifier1
unique identifier1
unique operator identifier1
unique product identifier2
unit of packaging1
unsold consumer product1
upgrading1
user of ESG ratings1
vacuum cleaner1
value adjustment1
value chain2
verification1
very lightweight plastic carrier bags1
very thick plastic carrier bags1
voluntary collection point1
wasteSame word, other meaning in: 32025R0040, CRMASame word, other meaning in: ESPR1
wasteSame word, other meaning in: Batteries RegulationSame word, other meaning in: ESPR2
wasteSame word, other meaning in: Batteries RegulationSame word, other meaning in: 32025R0040, CRMA1
waste battery1
waste hierarchy1
waste holder1
waste management1
waste management operator1
waste receptacles1
wind energy generator1
withdrawalSame word, other meaning in: ESPR1
withdrawalSame word, other meaning in: Batteries Regulation1

The acts in this group

12 in force, 1 proposal, 0 repealed. Each act is read in its current consolidated version where Eureka holds it in this language, else as adopted. Where Eureka could not read a definition, it is left out rather than guessed, so a gap means a missing entry, never a wrong one.

ActStatusAdoptedTermsCoverage in English
Accounting Directive 32013L0034 In force 2013-06-26 19 Complete
SFDR 32019R2088Also in Finance In force 2019-11-27 32 Complete
Taxonomy Regulation 32020R0852Also in Finance In force 2020-06-18 23 Complete
Green Claims proposal 52023PC0166Also in Consumer protection Proposal 2023-03-22 19 Complete
CBAM 32023R0956Also in Energy and climate In force 2023-05-10 34 Complete
EUDR 32023R1115 In force 2023-05-31 43 Complete
Batteries Regulation 32023R1542Also in Product safety In force 2023-07-12 92 Complete
EuGB Regulation 32023R2631Also in Finance In force 2023-11-22 25 Complete
CRMA 32024R1252 In force 2024-04-11 64 Complete
CSDDD 32024L1760Also in Employment and company law In force 2024-06-13 25 Complete
ESPR 32024R1781Also in Product safety In force 2024-06-13 86 Partial Some of its definitions could not be read in this language and are missing here.
ESG Ratings Regulation 32024R3005Also in Finance In force 2024-11-27 13 Complete
32025R0040 32025R0040Also in Product safety In force 2024-12-19 73 Partial Some of its definitions could not be read in this language and are missing here.

Compared on 2026-11-09. Matching is by the same defined word (singular and plural joined), never by synonyms; words that only look alike in this language but are different terms in English stay apart.

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