Once you enter the sustainability world you’ll hear the constant use of acronyms describing frameworks, standards, regulations, processes, industries, tech, laws and directives and some call the ABC soup of ESG..
In today’s world of sustainability, ESG, and climate-related disclosure, it’s easy to feel overwhelmed by the sheer number of acronyms floating around. Whether it’s TCFD, CSRD, GRI, or SFDR, the ESG space has developed its own alphabet soup—dense, fast-moving, and essential to understanding the modern compliance and sustainability landscape.
So how do you make sense of it all?
At 7E, we believe clarity is power. That’s why we’ve gone beyond just listing acronyms—we’ve organized them into clear categories that reflect how companies, investors, and regulators actually use them. Below, you’ll find the most comprehensive ESG acronym list available, categorized to help you navigate by relevance and application.
Need help managing ESG frameworks, regulations and reporting? We are here to help
ESG Acronyms, Decoded by Domain
Regulations & Policies
These acronyms signal what companies are required to do by law or directive. Whether it’s the CSRD in the EU, the SEC in the US, or the newly adopted CSDDD, these frameworks drive mandatory ESG reporting, risk disclosure, or due diligence.
Examples: CSRD, SFDR, NFRD, CBAM, SECR, REACH
Frameworks & Standards
This group includes voluntary and mandatory reporting frameworks used to structure ESG disclosures. Some are global (like GRI and IFRS S2), while others focus on sector-specific or climate-related reporting (SASB, TCFD, TNFD).
Examples: GRI, ISSB, TCFD, ESRS, SASB, TNFD, CDP
Ratings, Scoring & Indexes
If frameworks tell you how to report, these acronyms tell you how you’re being measured. ESG rating agencies and indexes use them to benchmark corporate performance and risk.
Examples: MSCI, DJSI, ISS, S&P, GRESB, EPI
Measurement & Emissions Tools
Behind every report is data—and these acronyms govern how you calculate and verify it. From GHG Protocol to MRV, these tools underpin credible, auditable disclosures.
Examples: GHG, Scope 1/2/3, MRV, LCA, PCAF, GHGP, KPI
Technology & Innovation
As ESG evolves, so does the tech behind it. These acronyms touch on AI, blockchain, real-time sensors, and decision-making tools that enable smarter, faster, more automated sustainability operations.
Examples: AI, IoT, DLT, ESG DCF
Climate & Nature Risk
Focused on climate adaptation and nature-based impacts, these acronyms help organizations assess and disclose physical and transition risks. Increasingly, they’re also tied to finance and capital markets.
Examples: IPCC, NDC, NGFS, RCP, SSP, SBTi
Finance & Net Zero Commitments
Finance-led ESG is a world of its own. These acronyms help investors align portfolios with net-zero targets, assess transition risks, and enforce sustainable finance guidelines.
Examples: PRI, NZBA, NZAOA, TPI, CA100+, PACTA
Circular Economy & Materials
Beyond carbon, ESG is also about materials, waste, and end-of-life accountability. These acronyms focus on chemicals, e-waste, and sustainable product design.
Examples: CE, EPR, WEEE, RoHS, LULUCF
Why This Matters
Understanding the difference between a framework like GRI and a regulation like CSRD—or a rating like MSCI versus a policy initiative like the SDGs—can be the difference between ticking boxes and driving impact.
Don’t worry. we got you covered, here is our updated list of Environmental, Social and Governance acronyms list that we keep updated. Feel free to use it and share!
Need help managing ESG frameworks, regulations and reporting? We are here to help
If you think we missed any, let us know here
| Acronym | What It Stands For | Description | Country/Global | Category | Relation to ESG/Climate | Official Website |
| GRI | Global Reporting Initiative | International standards for sustainability reporting. | Global | Framework | Used for ESG disclosures and reporting. | https://www.globalreporting.org |
| SASB | Sustainability Accounting Standards Board | Standards for ESG reporting tailored by industry. | US/Global | Framework | Provides ESG metrics for financial reporting. | https://www.sasb.org |
| IFRS | International Financial Reporting Standards | Accounting standards including sustainability disclosures. | Global | Accounting | Includes ISSB ESG standards. | https://www.ifrs.org |
| ISSB | International Sustainability Standards Board | Sets global ESG disclosure standards under IFRS. | Global | Framework | Drives consistent sustainability reporting. | https://www.ifrs.org/groups/issb/ |
| TCFD | Task Force on Climate-related Financial Disclosures | Guidance for disclosing climate-related risks and opportunities. | Global | Climate Risk | Helps companies assess and disclose climate risks. | https://www.fsb-tcfd.org |
| TNFD | Task Force on Nature-related Financial Disclosures | Framework for disclosing nature and biodiversity-related risks. | Global | Nature Risk | Guides firms in biodiversity impact reporting. | https://tnfd.info |
| CDP | Carbon Disclosure Project | Global system for companies to disclose environmental impacts. | Global | Disclosure Platform | Collects data on climate, water, and forests. | https://www.cdp.net |
| CSRD | Corporate Sustainability Reporting Directive | EU law mandating ESG reporting for large companies. | EU | Regulation | Requires sustainability disclosures aligned with ESRS. | https://ec.europa.eu/info/business-economy-euro/company-reporting-and-auditing/company-reporting/non-financial-reporting_en |
| ESRS | European Sustainability Reporting Standards | Detailed ESG reporting standards under CSRD. | EU | Framework | Defines what EU companies must disclose. | https://www.efrag.org |
| IIRC | International Integrated Reporting Council | Promotes integrated thinking and reporting. | Global | Framework | Merges financial and ESG performance. | https://www.integratedreporting.org |
| IR | Integrated Reporting | Combines ESG and financial information into one report. | Global | Framework | Facilitates holistic sustainability reporting. | https://www.integratedreporting.org |
| UNGC | United Nations Global Compact | Voluntary corporate sustainability initiative. | Global | UN Initiative | Encourages ESG-aligned business practices. | https://www.unglobalcompact.org |
| PRI | Principles for Responsible Investment | UN-supported network promoting ESG investing. | Global | UN/Finance | Guides ESG integration for investors. | https://www.unpri.org |
| SDGs | Sustainable Development Goals | UN’s 17 goals for global sustainable development. | Global | UN Goals | Provide ESG benchmarks and priorities. | https://sdgs.un.org |
| WRI | World Resources Institute | Research organization focusing on environment and development. | Global | Think Tank | Supports ESG policy and tools. | https://www.wri.org |
| SBTi | Science Based Targets initiative | Supports companies in setting emission reduction targets. | Global | Climate Initiative | Drives science-based climate goals. | https://sciencebasedtargets.org |
| GHG | Greenhouse Gas | Gases contributing to climate change. | Global | Measurement | Core to carbon accounting in ESG. | https://ghgprotocol.org |
| IPCC | Intergovernmental Panel on Climate Change | UN body assessing climate science. | Global | Science Body | Provides data for ESG climate disclosures. | https://www.ipcc.ch |
| NDC | Nationally Determined Contributions | Climate plans submitted under the Paris Agreement. | Global | Policy | Guide national ESG and climate commitments. | https://unfccc.int |
| LCA | Life Cycle Assessment | Assessment of environmental impacts across product lifecycle. | Global | Measurement | Supports ESG material and emission evaluations. | https://www.lifecycleinitiative.org |
| RCP | Representative Concentration Pathway | Greenhouse gas concentration scenarios. | Global | Climate Modeling | Used for forecasting ESG climate risks. | https://www.carbonbrief.org/explainer-how-scientists-project-future-climate-change/ |
| SSP | Shared Socioeconomic Pathways | Socioeconomic scenarios for climate modeling. | Global | Climate Modeling | Used to assess climate risks and responses. | https://www.carbonbrief.org/explainer-how-shared-socioeconomic-pathways-explore-future-climate-change/ |
| NGFS | Network for Greening the Financial System | Global central banks working on climate risk. | Global | Finance/Climate | Integrates climate into financial oversight. | https://www.ngfs.net |
| SEC | Securities and Exchange Commission | US regulator implementing ESG disclosure rules. | US | Regulation | Mandates ESG disclosures for public companies. | https://www.sec.gov |
| EPA | Environmental Protection Agency | US federal environmental regulator. | US | Regulation | Implements environmental policies relevant to ESG. | https://www.epa.gov |
| EBA | European Banking Authority | EU authority regulating ESG risks in finance. | EU | Regulation | Monitors ESG-related financial risks. | https://www.eba.europa.eu |
| ECB | European Central Bank | Oversees financial stability and climate risk in EU. | EU | Finance | Integrates ESG into monetary policy. | https://www.ecb.europa.eu |
| EFRAG | European Financial Reporting Advisory Group | Develops ESRS under CSRD. | EU | Regulation | Drafts ESG disclosure standards. | https://www.efrag.org |
| OECD | Organisation for Economic Co-operation and Development | Intergovernmental economic policy forum. | Global | Policy | Provides ESG and climate guidance. | https://www.oecd.org |
| UNEP | United Nations Environment Programme | Coordinates global environmental activities. | Global | UN Body | Supports ESG integration and climate initiatives. | https://www.unep.org |
| UNFCCC | United Nations Framework Convention on Climate Change | International treaty on climate change. | Global | UN Treaty | Guides climate action and disclosures. | https://unfccc.int |
| ILO | International Labour Organization | UN agency for labor standards. | Global | UN Body | Defines social aspects of ESG. | https://www.ilo.org |
| IOSCO | International Organization of Securities Commissions | Global body for securities regulators. | Global | Finance | Supports convergence of ESG reporting. | https://www.iosco.org |
| KPI | Key Performance Indicator | Metrics used to evaluate ESG performance. | Global | Measurement | Tracks ESG progress. | https://en.wikipedia.org/wiki/Key_performance_indicator |
| CSR | Corporate Social Responsibility | Voluntary commitment to sustainability. | Global | Strategy | Overlap with ESG in reporting and ethics. | https://en.wikipedia.org/wiki/Corporate_social_responsibility |
| EHS | Environment, Health, and Safety | Standards for workplace and environmental protection. | Global | Compliance | Integrated into ESG operations. | https://www.osha.gov/SLTC/ehs/ |
| EPI | Environmental Performance Index | Ranks countries on environmental health. | Global | Index | Provides benchmarks for ESG policy. | https://epi.yale.edu |
| EIRIS | Ethical Investment Research Services | ESG rating and research agency. | Global | Scoring | Informs responsible investing. | https://www.eiris.org |
| DJSI | Dow Jones Sustainability Index | Benchmark for ESG leaders. | Global | Index | Used to rank corporate ESG performance. | https://www.spglobal.com/esg/csa/ |
| MSCI | Morgan Stanley Capital International | Provides ESG ratings and indices. | Global | Scoring | Used by investors for ESG performance. | https://www.msci.com/our-solutions/esg-investing |
| S&P | Standard & Poor’s | Issues ESG scores and sustainability indices. | Global | Scoring | ESG risk ratings and benchmarks. | https://www.spglobal.com |
| ISS | Institutional Shareholder Services | Provides ESG scores for investors. | Global | Scoring | Informs ESG investment decisions. | https://www.issgovernance.com |
| GRESB | Global Real Estate Sustainability Benchmark | Rates ESG performance in real assets. | Global | Scoring | Used in real estate and infrastructure ESG. | https://www.gresb.com |
| CE | Circular Economy | Economic system aimed at waste minimization. | Global | Model | Reduces environmental impact. | https://ellenmacarthurfoundation.org/topics/circular-economy-introduction/overview |
| EPR | Extended Producer Responsibility | Producers responsible for product end-of-life. | Global | Regulation | Incentivizes sustainable production. | https://www.oecd.org/environment/waste/extendedproducerresponsibility.htm |
| WEEE | Waste Electrical and Electronic Equipment | EU directive for electronic waste recycling. | EU | Regulation | Promotes responsible e-waste management. | https://environment.ec.europa.eu/topics/waste-and-recycling/weee_en |
| REACH | Registration, Evaluation, Authorisation and Restriction of Chemicals | EU chemical safety regulation. | EU | Regulation | Affects ESG reporting for materials. | https://echa.europa.eu/regulations/reach |
| RoHS | Restriction of Hazardous Substances | EU directive on limiting toxic materials. | EU | Regulation | Applies to ESG-related product safety. | https://ec.europa.eu/environment/topics/waste-and-recycling/rohs-directive_en |
| AI | Artificial Intelligence | Used in ESG automation and insights. | Global | Technology | Supports ESG data management. | https://en.wikipedia.org/wiki/Artificial_intelligence |
| IoT | Internet of Things | Devices used to track environmental impact. | Global | Technology | Enables real-time ESG data. | https://en.wikipedia.org/wiki/Internet_of_things |
| DLT | Distributed Ledger Technology | Blockchain used for ESG traceability. | Global | Technology | Improves transparency. | https://en.wikipedia.org/wiki/Distributed_ledger |
| MRV | Monitoring, Reporting, and Verification | Framework for validating ESG and carbon data. | Global | Measurement | Key for carbon credits and emissions. | https://unfccc.int/topics/mitigation/workstreams/measurement-reporting-and-verification-mrv |
| CCS | Carbon Capture and Storage | Technology for reducing emissions. | Global | Mitigation | Supports decarbonization goals. | https://www.iea.org/topics/carbon-capture-utilisation-and-storage |
| CBAM | Carbon Border Adjustment Mechanism | EU tariff on carbon-intensive imports. | EU | Regulation | Aligns trade with climate goals. | https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism_en |
| NZAOA | Net-Zero Asset Owner Alliance | UN-convened group of institutional investors committed to transitioning portfolios to net-zero emissions by 2050. | Global | Finance/Initiative | Supports climate-aligned investment strategies. | https://www.unepfi.org/net-zero-alliance/ |
| NZBA | Net-Zero Banking Alliance | Global initiative for banks to align portfolios with net-zero emissions by 2050. | Global | Finance/Initiative | Drives ESG-aligned lending and investment. | https://www.unepfi.org/net-zero-banking/ |
| TPI | Transition Pathway Initiative | Assesses companies’ preparedness for the transition to a low-carbon economy. | Global | Assessment Tool | Guides investors on climate risks. | https://www.transitionpathwayinitiative.org |
| CA100+ | Climate Action 100+ | Investor-led initiative to ensure major greenhouse gas emitters act on climate change. | Global | Finance/Engagement | Focuses on ESG engagement with large emitters. | https://www.climateaction100.org |
| PACTA | Paris Agreement Capital Transition Assessment | Tool for measuring alignment of investment portfolios with climate goals. | Global | Finance/Tool | Supports climate-aligned investing. | https://2degrees-investing.org/resource/pacta/ |
| EU ETS | European Union Emissions Trading System | Cap-and-trade system for reducing industrial greenhouse gas emissions. | EU | Market Mechanism | Key climate tool for carbon pricing. | https://climate.ec.europa.eu/eu-action/eu-emissions-trading-system-eu-ets_en |
| CFD | Climate Financial Disclosure | Broad term referring to financial reporting of climate-related risks and opportunities. | Global | Reporting | Essential for ESG transparency. | https://www.cdp.net/en/climate |
| FCA | Financial Conduct Authority | UK regulator overseeing ESG disclosures in finance. | UK | Regulation | Enforces ESG rules for financial firms. | https://www.fca.org.uk |
| FRC | Financial Reporting Council | UK regulator developing climate-related disclosure standards. | UK | Regulation | Oversees ESG reporting quality. | https://www.frc.org.uk |
| GHGP | Greenhouse Gas Protocol | Accounting tool for tracking and reporting GHG emissions. | Global | Measurement | Foundational to ESG emissions reporting. | https://ghgprotocol.org |
| LULUCF | Land Use, Land-Use Change and Forestry | Category in emissions reporting for land use impact. | Global | GHG Classification | Counts toward Scope 1/2/3 in ESG. | https://unfccc.int/topics/land-use/workstreams/land-use-land-use-change-and-forestry-lulucf |
| PCAF | Partnership for Carbon Accounting Financials | Standard for financial institutions to measure GHG emissions. | Global | Finance/Measurement | Improves ESG reporting for financial firms. | https://carbonaccountingfinancials.com |
| SDR | Sustainability Disclosure Requirements | UK framework for mandatory ESG reporting. | UK | Regulation | Aligns UK disclosures with global standards. | https://www.fca.org.uk/publications/policy-statements/ps23-16-sustainability-disclosure-requirements |
| ESG DCF | ESG Discounted Cash Flow | Valuation method incorporating ESG factors. | Global | Finance/Valuation | Links ESG performance with company value. | https://corporatefinanceinstitute.com/resources/valuation/esg-valuation/ |
| SFDR | Sustainable Finance Disclosure Regulation | EU regulation requiring ESG disclosures from financial market participants. | EU | Regulation | Enhances transparency on ESG investments. | https://finance.ec.europa.eu/capital-markets-union-and-financial-markets/sustainable-finance/sustainable-finance-disclosure_en |
| CSDDD | Corporate Sustainability Due Diligence Directive | EU directive requiring companies to identify and mitigate adverse ESG impacts. | EU | Regulation | Expands ESG accountability in supply chains. | https://ec.europa.eu/info/business-economy-euro/company-reporting-and-auditing/company-law-and-corporate-governance/sustainable-corporate-governance_en |
| NFRD | Non-Financial Reporting Directive | Predecessor to CSRD in the EU. | EU | Regulation | Mandated ESG disclosure for large companies. | https://ec.europa.eu/info/business-economy-euro/company-reporting-and-auditing/company-reporting/non-financial-reporting_en |
| BEIS | Department for Business, Energy & Industrial Strategy | UK department overseeing ESG and sustainability reporting. | UK | Regulation | Drives ESG-related policy. | https://www.gov.uk/government/organisations/department-for-business-energy-and-industrial-strategy |
| DEFRA | Department for Environment, Food & Rural Affairs | UK government department managing environment policy. | UK | Policy | Shapes ESG reporting on natural capital. | https://www.gov.uk/government/organisations/department-for-environment-food-rural-affairs |
| SECR | Streamlined Energy and Carbon Reporting | UK regulation requiring energy use disclosure. | UK | Reporting | Mandatory for large UK companies. | https://www.gov.uk/guidance/streamlined-energy-and-carbon-reporting-secr |
| CPL | Carbon Pricing Leadership | World Bank initiative promoting carbon pricing mechanisms. | Global | Policy/Leadership | Supports carbon markets as part of ESG. | https://www.carbonpricingleadership.org |
