UNDER CONSTRUCTION: This tool is in active development. Content and structure may change without notice. Verify all disclosure decisions against the current ESRS text before relying on output.

ESRS Glossary of Terms

Defined terms from Annex II of the November 2025 amended ESRS. Terms linked throughout the decision trees map to this reference.

Preview note. Static mockup rendered from sixteen encoded trees spanning ESRS E1, E2, E5, and S1. Neutral default styling; BWD branding later. Cross-cutting disclosure structure is now fully wired: §42 for policies, §45-46 for actions (with financial-resources sub-gate), §51 for targets, §39 for No-Policies/No-Actions, §52 for No-Targets. Regulatory references embedded: the 94-entry IEPR pollutant list, 48-division NACE Rev 2.1 high-climate-impact sectors, 34+17 CRMA Critical/Strategic Raw Materials, and the WageIndicator live-link. Social-standard extensions: §42(d) social addendum and AR 35 UNGP/IBHR/ILO attestation (S1-1). On any question-set panel, flick the "Capture answers" toggle to turn the static prompts into free-text fields.