Metric used to assess the energy efficiency and viability of an energy source or energy-producing process. EROI measures the ratio between the amount of usable energy acquired from a particular energy source and the amount of energy invested to obtain, produce, or harness that energy.

The Sustainable Finance Disclosure Regulation (SFDR) is a European regulation introduced to improve transparency in the market for sustainable investment products, to prevent greenwashing and to increase transparency around sustainability claims made by financial market participants. It imposes comprehensive sustainability disclosure requirements covering a broad range of environmental, social & governance (ESG) metrics at both entity- and product-level. The main provisions of the SFDR have been applicable as of 10 March 2021, with a statutory instrument known as a Delegated Act containing more precise disclosure standards yet to be adopted by the European Commission.

To develop and deliver a risk management and disclosure framework for organisations to report and act on evolving nature-related risks, with the ultimate aim of supporting a shift in global financial flows away from nature-negative outcomes and toward nature-positive outcomes.

Disclose the metrics and targets used to assess and manage relevant climate-related risks and opportunities.

Disclose the processes used by the company to identify, assess, and manage climate-related risks.

Disclose the actual and potential impacts of climate-related risks and opportunities on the company’s businesses, strategy, and financial planning.

Disclose the company’s governance around climate-related risks and opportunities.

The Trustees of the IFRS Foundation announced the formation of the International Sustainability Standards Board (ISSB) on 3 November 2021 at COP26 in Glasgow, following strong market demand for its establishment. The ISSB is developing—in the public interest—standards that will result in a high-quality, comprehensive global baseline of sustainability disclosures focused on the needs of investors and the financial markets.