Glossary

European Commission.

European Green Deal Investment Plan. Also known as the Sustainable Europe Investment Plan (SEIP), it is the investment pillar of the European Green Deal.

European Eco-Management and Audit Scheme

A tool/environmental management system to help organisations enhance their environmental performance, save energy, and optimise resource usage.

Source: https://green-business.ec.europa.eu/eco-management-and-audit-scheme-emas_en

An emission as defined by Cambridge is “an amount of a substance that is produced and sent out into the air that is harmful to the environment, especially carbon dioxide”.
Carbon dioxide (CO₂) is the gas or emission most attributed to climate change but is one of a number of greenhouse gases (GHGs) which also trap heat in the atmosphere and contribute to global warming. The GHGs are carbon dioxide, methane, nitrous oxide, fluorinated gases (HFCs, PFCs, SF₆, NF₃) and water vapour.  Enterprises emit CO₂ through the use of electricity, petrol or diesel vehicles, enterprise travel (employee commuting, air travel, taxis, etc.), the treatment of waste products and through fuel combustion processes employed as part of the enterprise’s production cycle (e.g. use of boilers).

Source: Cambridge Dictionary Definition.
See also: Greenhouse Gas (GHG) in this directory.

An emissions trading scheme (ETS) is a market based tool used to limit and reduce greenhouse gases. ETS schemes are based on 'cap and trade' principles where governments set a cap or limit on the amount of greenhouse gases (in particular carbon) that can be emitted and issue allowances consistent with cap limits. Emitters covered by the scheme must have allowances for all the carbon they emit. Emitters who produce less than their permitted allowance can then trade their surplus allowance with emitters who may have exceeded their allowance based on a market determined price for carbon. The 'cap' is reduced over time so that total emissions fall.
The EU ETS has been in operation since 2005 and is responsible for a 42.8% reduction in emissions in sectors covered.

Source: EU ETS; European Commission Questions and Answers - Emissions Trading – Putting a Price on carbon;

Economic and Social Council.

Emission reduction unit.

ESG represents the range of economic, Environmental, Social and Governance matters and topics that are material to enterprises and their stakeholders.

ESG Materiality Assessment. This acronym is used in STS Plan to describe the process through which enterprises determine their material sustainability or ESG topics.

European Sustainability Reporting Standards. Developed by EFRAG to provide a reporting standard to be used in conjunction with the European Corporate Sustainability Reporting Directive (CSRD).

Emissions Trading System.

European Green Bonds.

European Green Bond Standard

Eutrophication is characterized by excessive plant and algal growth due to the increased availability of one or more limiting growth factors needed for photosynthesis (Schindler 2006), such as sunlight, carbon dioxide, and nutrient fertilizers.

Source: https://www.nature.com/scitable/knowledge/library/eutrophication-causes-consequences-and-controls-in-aquatic-102364466/