The Clean Industrial Deal proposed by the EU Commission in February 2025 aims to promote the decarbonization of industry and strengthen competitiveness by supporting clean technologies and sustainable practices. It creates an environment that incentivizes innovation and investment in green technologies and increases energy efficiency. The aim is to achieve a climate-neutral economy by 2050 through cross-sectoral cooperation.

Corporate Social Responsibility (CSR) is socially and ecologically responsible entrepreneurial activity on a voluntary basis. This relates to ethical investment as well as to a company’s core business.

ESG ratings are based on ESG criteria. They assess a company's commitment to sustainable business practices. The ESG rating weights environmental, social and governance factors differently depending on a company's sector. ESG ratings are carried out by external rating agencies.

The EU's Green Claims Directive aims to prevent companies from making misleading claims about the environmental benefits of their products and services. By introducing reliable, comparable and verifiable environmental claims, the EU is taking targeted action against greenwashing and protecting both consumers and the environment.

A form of security that enables financial investment in ecological and/or sustainable projects. Examples include technology bonds for types of renewable energy such as wind and solar power.

The Science Based Targets initiative (SBTi) is an alliance of the organizations CDP, UN Global Compact, World Resources Institute (WRI) and the World Wide Fund for Nature (WWF). The aim of the initiative is to drive forward the transformation of the economy so that it is compatible with the 1.5°C target set out in the Paris Agreement. Companies can join the SBTi and receive support in developing and setting scientifically sound climate targets based on the latest scientific findings.

Greenhouse gas emissions along the value chain are classified according to the Greenhouse Gas (GHG) Protocol. Scope 1 refers to direct emissions from our own sources, for example from the use of company vehicles. Scope 2 refers to indirect emissions resulting from the purchase of electricity, for example. Scope 3 covers all other indirect emissions along the value chain - including upstream and downstream emissions (e.g. from the use and disposal of products after they have been sold).

The non-profit SASB develops industry-specific standards for the disclosure of sustainability-related financial information. Companies can use them as a guide to strategically align their future actions and conduct structured sustainability reporting.

Sustainable and responsible investing (SRI) refers to an investment strategy that focuses not only on financial returns, but also on taking ESG criteria into account. The aim is to create portfolios that contain companies and projects with high ESG standards. This is often achieved through the use of screening mechanisms.

The Sustainable Development Goals (SDGs) are 17 global sustainability goals developed by the United Nations to create a sustainable and just world by 2030. They cover social, economic and environmental aspects, including poverty reduction, climate protection and education for all. The goals are aimed at both economic players and society as a whole.

The Sustainable Development Goals (SDGs) are 17 global sustainability goals developed by the United Nations to create a sustainable and just world by 2030. They cover social, economic and environmental aspects, including poverty reduction, climate protection and education for all. The goals are aimed at both economic players and society as a whole.