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A
AI – Artificial Intelligence
B
BP - basis for preparation
bp - basis points
BEEG - Bundeselterngeld- und Elternzeitgesetz (Federal Parental Allowance and Parental Leave Act)
BEM - Betriebliches Eingliederungsmanagement (company integration manage-ment)
C
CapEx - capital expenditure
CO2 - carbon dioxide
CO2e - carbon dioxide equivalents
CSRD - Corporate Sustainability Reporting Directive
D
DGUV - Deutsche gesetzliche Unfallversicherung (German Social Accident Insurance)
E
ESD - entity-specific disclosure
ESG - environmental, social and governance
ESRS - European Sustainability Reporting Standards
EU - European Union
EUR - euro
EEA - European Economic Area
F
FTE - full-time equivalents
G
GBP - pound sterling
GDPR - General Data Protection Regulation
GewStG - Gewerbesteuergesetz (German Trade Tax Act)
GHG - greenhouse gas
GuV - Gewinn- und Verlustrechnung (income statement)
GwG - Geldwäschegesetz (Ger-man Money Laundering Act)
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H
HGB - Handelsgesetzbuch (German Commercial Code)
I
ICAAP - Internal Capital Adequacy Assessment Process
ICMA - International Capital Markets Association
ILO - International Labour Organization
IRO - impacts, risks and op-portunities
K
kg - kilogram
kt - kilotonnes
KWG - Kreditwesengesetz (German Banking Act)
kWh - kilowatt hours
M
MAR - Market Abuse Regulation
MaRisk - Mindestanforder-ungen an das Risikomanagement (Minimum requirements for risk management)
MWh - megawatt hours
N
NACE - statistical classifica-tion of economic activities in the European Community
NGFS - Network for Greening the Financial System
No. - Number
O
OECD - Organisation for Economic Co-operation and Development
P
PCAF - Partnership for Carbon Accounting Financials
PCGK – Public Corporate Governance Kodex (Public Corporate Governance Code)
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R
RechkredV - Kreditinstituts-Rechnungslegungsverordnung (German Regulation on the Accounting of Credit Institutions)
S
SBM - strategy, business model and value chain
SDG - Sustainable Develop-ment Goals
SGB - Sozialgesetzbuch (German Social Code)
SE - Societas Europaea
T
t - tonnes
U
UBA - Umweltbundesamt (Federal Environment Agency)
UN - United Nations
V
VfU - Verein für Umweltmanagement und Nachhaltigkeit in Finanzinstituten e.V. (Association for Environmental Management and Sustainability in Financial Institutions)
VÖB - Bundesverband öffent-licher Banken Deutschlands (Association of German Public Sector Banks)
W
WALD - Weltweite Allianz für Landschaftsbasierte Dekarbonisierung (Global Alliance for Landscape-based Decarbonisation)
WpHG - Wertpapierhandelsgesetz (German Securities Trading Act)
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