{"id":12577,"date":"2025-02-04T15:14:07","date_gmt":"2025-02-04T15:14:07","guid":{"rendered":"https:\/\/www.fokus-zukunft.com\/glossary\/"},"modified":"2025-06-16T12:11:10","modified_gmt":"2025-06-16T12:11:10","slug":"glossary","status":"publish","type":"page","link":"https:\/\/www.fokus-zukunft.com\/en\/glossary\/","title":{"rendered":"Glossary"},"content":{"rendered":"<section id=\"block_c79a7d015554161a5ae9c9485ac0696d\" class=\"block header bg-no\">\n    <div class=\"container-fluid py-0\">\n        <div class=\"row\">\n            <div class=\"col-lg-6 offset-lg-6 px-0 cut-header-smol\">\n                <img loading=\"lazy\" decoding=\"async\" width=\"960\" height=\"555\" src=\"https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2024\/12\/FZ-Filter-quer-glitzertropfen-960x555.jpg\" class=\"attachment-cut-header-smol size-cut-header-smol\" alt=\"\" srcset=\"https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2024\/12\/FZ-Filter-quer-glitzertropfen-960x555.jpg 960w, https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2024\/12\/FZ-Filter-quer-glitzertropfen-300x173.jpg 300w, https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2024\/12\/FZ-Filter-quer-glitzertropfen-1024x591.jpg 1024w, https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2024\/12\/FZ-Filter-quer-glitzertropfen-768x443.jpg 768w, https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2024\/12\/FZ-Filter-quer-glitzertropfen-640x369.jpg 640w, https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2024\/12\/FZ-Filter-quer-glitzertropfen-880x508.jpg 880w, https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2024\/12\/FZ-Filter-quer-glitzertropfen-260x150.jpg 260w, https:\/\/www.fokus-zukunft.com\/wp-content\/uploads\/2024\/12\/FZ-Filter-quer-glitzertropfen.jpg 1440w\" sizes=\"auto, (max-width: 960px) 100vw, 960px\" \/>                \n            <\/div>\n        <\/div>\n    <\/div>\n    <div class=\"container py-0 mt-5 mt-lg-0\">\n        <div class=\"row\">\n            <div class=\"col-lg-6 pe-lg-5 pb-lg-5\">\n                <p class=\"subhead\">Sustainability glossary<\/p>\n<h2><span class=\"juana-schrift\">Technical terms<\/span><br \/>\nbriefly explained<\/h2>\n                            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n\n<section id=\"block_f23b4cc33fa5bfbe773916a033033962\" class=\"block faq \">\n    <div class=\"container pt-normal pb-normal bg-no\">\n            <div class=\"row modul akkordeon\">\n\n                <div class=\"col-12\">\n                    <h2 class=\"leistung1 titel\"><span class=\"juana-schrift\">A<\/span><\/h2>\n                <\/div>\n                <div class=\"accordion accordion-flush row mb-5\" id=\"acc-1\">\n                <\/div>\n\n\n                <div class=\"col-12 mt-5\">\n                <h2 class=\"leistung2 titel\"><span class=\"juana-schrift\">B<\/span><\/h2>\n                <\/div>\n                <div class=\"accordion accordion-flush row mb-5\" id=\"acc-2\">\n                                <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-2-1\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-2-1\" aria-expanded=\"false\" aria-controls=\"accitem-2-1\">\n      BMUV      <\/button>\n    <\/h2>\n    <div id=\"accitem-2-1\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-2-1\" data-bs-parent=\"#acc-2\">\n      <div class=\"accordion-body\">Federal Ministry for the Environment, Nature Conservation, Nuclear Safety &amp; Consumer Protection (Germany)<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n            <\/div>\n\n                <div class=\"col-12 mt-5\">\n                <h2 class=\"leistung3 titel\"><span class=\"juana-schrift\">C<\/span><\/h2>\n                <\/div>\n                <div class=\"accordion accordion-flush row mb-5\" id=\"acc-3\">\n                                <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-3-1\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-3-1\" aria-expanded=\"false\" aria-controls=\"accitem-3-1\">\n      CapEx      <\/button>\n    <\/h2>\n    <div id=\"accitem-3-1\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-3-1\" data-bs-parent=\"#acc-3\">\n      <div class=\"accordion-body\">Capital Expenditures<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-3-2\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-3-2\" aria-expanded=\"false\" aria-controls=\"accitem-3-2\">\n      CBAM      <\/button>\n    <\/h2>\n    <div id=\"accitem-3-2\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-3-2\" data-bs-parent=\"#acc-3\">\n      <div class=\"accordion-body\">Carbon Border Adjustment Mechanism (EU carbon border adjustment system)<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-3-3\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-3-3\" aria-expanded=\"false\" aria-controls=\"accitem-3-3\">\n      CCF      <\/button>\n    <\/h2>\n    <div id=\"accitem-3-3\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-3-3\" data-bs-parent=\"#acc-3\">\n      <div class=\"accordion-body\">Corporate carbon footprint (CO\u2082 footprint of a company)<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-3-4\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-3-4\" aria-expanded=\"false\" aria-controls=\"accitem-3-4\">\n      CCS      <\/button>\n    <\/h2>\n    <div id=\"accitem-3-4\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-3-4\" data-bs-parent=\"#acc-3\">\n      <div class=\"accordion-body\">Carbon capture and storage (technology for CO\u2082 capture and storage)<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-3-5\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-3-5\" aria-expanded=\"false\" aria-controls=\"accitem-3-5\">\n      CDM      <\/button>\n    <\/h2>\n    <div id=\"accitem-3-5\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-3-5\" data-bs-parent=\"#acc-3\">\n      <div class=\"accordion-body\">Clean Development Mechanism (mechanism for environmentally friendly development under the Kyoto Protocol)<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-3-6\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-3-6\" aria-expanded=\"false\" aria-controls=\"accitem-3-6\">\n      CSDDD      <\/button>\n    <\/h2>\n    <div id=\"accitem-3-6\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-3-6\" data-bs-parent=\"#acc-3\">\n      <div class=\"accordion-body\">Corporate Sustainability Due Diligence Directive (EU Supply Chain Act)<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-3-7\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-3-7\" aria-expanded=\"false\" aria-controls=\"accitem-3-7\">\n      CER      <\/button>\n    <\/h2>\n    <div id=\"accitem-3-7\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-3-7\" data-bs-parent=\"#acc-3\">\n      <div class=\"accordion-body\">Certified Emission Reductions (Kyoto Protocol)<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-3-8\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-3-8\" aria-expanded=\"false\" aria-controls=\"accitem-3-8\">\n      CSR      <\/button>\n    <\/h2>\n    <div id=\"accitem-3-8\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-3-8\" data-bs-parent=\"#acc-3\">\n      <div class=\"accordion-body\">Corporate Social Responsibility (social and ecological corporate responsibility)<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-3-9\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-3-9\" aria-expanded=\"false\" aria-controls=\"accitem-3-9\">\n      CSRD      <\/button>\n    <\/h2>\n    <div id=\"accitem-3-9\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-3-9\" data-bs-parent=\"#acc-3\">\n      <div class=\"accordion-body\">Corporate Sustainability Reporting Directive (EU directive on sustainability reporting)<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-3-10\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-3-10\" aria-expanded=\"false\" aria-controls=\"accitem-3-10\">\n      Cradle-to-Cradle (C2C)      <\/button>\n    <\/h2>\n    <div id=\"accitem-3-10\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-3-10\" data-bs-parent=\"#acc-3\">\n      <div class=\"accordion-body\">Sustainable design concept with closed loops<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-3-11\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-3-11\" aria-expanded=\"false\" aria-controls=\"accitem-3-11\">\n      Cradle-to-Gate      <\/button>\n    <\/h2>\n    <div id=\"accitem-3-11\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-3-11\" data-bs-parent=\"#acc-3\">\n      <div class=\"accordion-body\">CO\u2082 balancing of a product from production to the factory gate<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-3-12\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-3-12\" aria-expanded=\"false\" aria-controls=\"accitem-3-12\">\n      Cradle-to-grave      <\/button>\n    <\/h2>\n    <div id=\"accitem-3-12\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-3-12\" data-bs-parent=\"#acc-3\">\n      <div class=\"accordion-body\">CO\u2082 balancing over the entire life cycle of a product, from raw material extraction to production, transportation, use and disposal<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-3-13\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-3-13\" aria-expanded=\"false\" aria-controls=\"accitem-3-13\">\n      CO\u2082e      <\/button>\n    <\/h2>\n    <div id=\"accitem-3-13\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-3-13\" data-bs-parent=\"#acc-3\">\n      <div class=\"accordion-body\">CO\u2082 equivalents (standardized unit for recording greenhouse gas emissions)<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n            <\/div>\n\n                <div class=\"col-12 mt-5\">\n                <h2 class=\"leistung4 titel\"><span class=\"juana-schrift\">D<\/span><\/h2>\n                <\/div>\n                <div class=\"accordion accordion-flush row mb-5\" id=\"acc-4\">\n                                <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-4-1\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-4-1\" aria-expanded=\"false\" aria-controls=\"accitem-4-1\">\n      DEFRA      <\/button>\n    <\/h2>\n    <div id=\"accitem-4-1\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-4-1\" data-bs-parent=\"#acc-4\">\n      <div class=\"accordion-body\">Department for Environment, Food and Rural Affairs (United Kingdom)<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-4-2\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-4-2\" aria-expanded=\"false\" aria-controls=\"accitem-4-2\">\n      DNK      <\/button>\n    <\/h2>\n    <div id=\"accitem-4-2\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-4-2\" data-bs-parent=\"#acc-4\">\n      <div class=\"accordion-body\">German Sustainability Code (reporting standard for sustainable corporate governance)<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-4-3\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-4-3\" aria-expanded=\"false\" aria-controls=\"accitem-4-3\">\n      DNSH      <\/button>\n    <\/h2>\n    <div id=\"accitem-4-3\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-4-3\" data-bs-parent=\"#acc-4\">\n      <div class=\"accordion-body\">Do No Significant Harm (principle of the EU taxonomy to avoid significant environmental damage)<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-4-4\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-4-4\" aria-expanded=\"false\" aria-controls=\"accitem-4-4\">\n      DMA      <\/button>\n    <\/h2>\n    <div id=\"accitem-4-4\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-4-4\" data-bs-parent=\"#acc-4\">\n      <div class=\"accordion-body\">Double materiality analysis (approach for sustainability reports: financial and impact perspective)<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n            <\/div>\n\n                <div class=\"col-12 mt-5\">\n                <h2 class=\"leistung5 titel\"><span class=\"juana-schrift\">E<\/span><\/h2>\n                <\/div>\n                <div class=\"accordion accordion-flush row mb-5\" id=\"acc-5\">\n                                <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-5-1\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-5-1\" aria-expanded=\"false\" aria-controls=\"accitem-5-1\">\n      Ecological footprint      <\/button>\n    <\/h2>\n    <div id=\"accitem-5-1\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-5-1\" data-bs-parent=\"#acc-5\">\n      <div class=\"accordion-body\">Sustainability indicator that shows the connection between consumption or lifestyle habits and the availability of natural resources<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-5-2\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-5-2\" aria-expanded=\"false\" aria-controls=\"accitem-5-2\">\n      EFFAS      <\/button>\n    <\/h2>\n    <div id=\"accitem-5-2\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-5-2\" data-bs-parent=\"#acc-5\">\n      <div class=\"accordion-body\">European Federation of Financial Analysts Societies (initiative for ESG standardization)<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-5-3\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-5-3\" aria-expanded=\"false\" aria-controls=\"accitem-5-3\">\n      EMAS      <\/button>\n    <\/h2>\n    <div id=\"accitem-5-3\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-5-3\" data-bs-parent=\"#acc-5\">\n      <div class=\"accordion-body\">Eco-Management and Audit Scheme (Community Eco-Management and Audit Scheme)  <\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-5-4\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-5-4\" aria-expanded=\"false\" aria-controls=\"accitem-5-4\">\n      EmpCO      <\/button>\n    <\/h2>\n    <div id=\"accitem-5-4\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-5-4\" data-bs-parent=\"#acc-5\">\n      <div class=\"accordion-body\">Employed capital (capital employed in the company valuation)\r\n<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-5-5\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-5-5\" aria-expanded=\"false\" aria-controls=\"accitem-5-5\">\n      EMS      <\/button>\n    <\/h2>\n    <div id=\"accitem-5-5\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-5-5\" data-bs-parent=\"#acc-5\">\n      <div class=\"accordion-body\">Environmental Management System (environmental management system according to ISO 14001 or EMAS)<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-5-6\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-5-6\" aria-expanded=\"false\" aria-controls=\"accitem-5-6\">\n      EOL      <\/button>\n    <\/h2>\n    <div id=\"accitem-5-6\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-5-6\" data-bs-parent=\"#acc-5\">\n      <div class=\"accordion-body\">  End-of-life (end of the service life of a product)<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-5-7\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-5-7\" aria-expanded=\"false\" aria-controls=\"accitem-5-7\">\n      EPD      <\/button>\n    <\/h2>\n    <div id=\"accitem-5-7\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-5-7\" data-bs-parent=\"#acc-5\">\n      <div class=\"accordion-body\">Environmental Product Declaration<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-5-8\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-5-8\" aria-expanded=\"false\" aria-controls=\"accitem-5-8\">\n      ESG      <\/button>\n    <\/h2>\n    <div id=\"accitem-5-8\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-5-8\" data-bs-parent=\"#acc-5\">\n      <div class=\"accordion-body\">Environmental, Social, Governance (three dimensions of sustainability in the economy)<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-5-9\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-5-9\" aria-expanded=\"false\" aria-controls=\"accitem-5-9\">\n      ESRS      <\/button>\n    <\/h2>\n    <div id=\"accitem-5-9\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-5-9\" data-bs-parent=\"#acc-5\">\n      <div class=\"accordion-body\">European Sustainability Reporting Standards (standards for sustainability reporting in accordance with CSRD)<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-5-10\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-5-10\" aria-expanded=\"false\" aria-controls=\"accitem-5-10\">\n      ESRS E1      <\/button>\n    <\/h2>\n    <div id=\"accitem-5-10\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-5-10\" data-bs-parent=\"#acc-5\">\n      <div class=\"accordion-body\">Standard for climate-related reporting in accordance with ESRS<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-5-11\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-5-11\" aria-expanded=\"false\" aria-controls=\"accitem-5-11\">\n      EUDR      <\/button>\n    <\/h2>\n    <div id=\"accitem-5-11\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-5-11\" data-bs-parent=\"#acc-5\">\n      <div class=\"accordion-body\">European Union Deforestation Regulation<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-5-12\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-5-12\" aria-expanded=\"false\" aria-controls=\"accitem-5-12\">\n      EU Green Deal      <\/button>\n    <\/h2>\n    <div id=\"accitem-5-12\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-5-12\" data-bs-parent=\"#acc-5\">\n      <div class=\"accordion-body\">Agreement by EU member states to make the EU climate-neutral by 2050<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-5-13\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-5-13\" aria-expanded=\"false\" aria-controls=\"accitem-5-13\">\n      EU Taxonomy      <\/button>\n    <\/h2>\n    <div id=\"accitem-5-13\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-5-13\" data-bs-parent=\"#acc-5\">\n      <div class=\"accordion-body\">EU classification system for sustainable economic activities<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-5-14\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-5-14\" aria-expanded=\"false\" aria-controls=\"accitem-5-14\">\n      EU regulations      <\/button>\n    <\/h2>\n    <div id=\"accitem-5-14\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-5-14\" data-bs-parent=\"#acc-5\">\n      <div class=\"accordion-body\">All EU laws and directives on sustainability<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n            <\/div>\n\n                <div class=\"col-12 mt-5\">\n                <h2 class=\"leistung6 titel\"><span class=\"juana-schrift\">F<\/span><\/h2>\n                <\/div>\n                <div class=\"accordion accordion-flush row\" id=\"acc-6\">\n                                <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-6-1\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-6-1\" aria-expanded=\"false\" aria-controls=\"accitem-6-1\">\n      FLAG      <\/button>\n    <\/h2>\n    <div id=\"accitem-6-1\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-6-1\" data-bs-parent=\"#acc-6\">\n      <div class=\"accordion-body\">Forest, Land and Agriculture (SBTi sector for land use, forestry and agriculture)<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n            <\/div>\n            <\/div>\n\n    <\/div>\n<\/section>\n\n\n\n<section id=\"block_942c22f2426c5d159349a7c5341dc5c4\" class=\"block faq \">\n    <div class=\"container pt-normal pb-normal bg-no\">\n            <div class=\"row modul akkordeon\">\n\n                <div class=\"col-12\">\n                    <h2 class=\"leistung1 titel\"><span class=\"juana-schrift\">G<\/span><\/h2>\n                <\/div>\n                <div class=\"accordion accordion-flush row mb-5\" id=\"acc-1\">\n                                <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-1-1\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-1-1\" aria-expanded=\"false\" aria-controls=\"accitem-1-1\">\n      GCD      <\/button>\n    <\/h2>\n    <div id=\"accitem-1-1\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-1-1\" data-bs-parent=\"#acc-1\">\n      <div class=\"accordion-body\">Green Claims Directive (EU directive on the regulation of sustainability-related advertising claims)<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-1-2\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-1-2\" aria-expanded=\"false\" aria-controls=\"accitem-1-2\">\n      GHG      <\/button>\n    <\/h2>\n    <div id=\"accitem-1-2\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-1-2\" data-bs-parent=\"#acc-1\">\n      <div class=\"accordion-body\">Greenhouse gas (greenhouse gases, e.g. CO\u2082, methane, nitrous oxide)<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-1-3\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-1-3\" aria-expanded=\"false\" aria-controls=\"accitem-1-3\">\n      GLEC      <\/button>\n    <\/h2>\n    <div id=\"accitem-1-3\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-1-3\" data-bs-parent=\"#acc-1\">\n      <div class=\"accordion-body\">Global Logistics Emissions Council (initiative for CO\u2082 accounting in logistics)<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-1-4\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-1-4\" aria-expanded=\"false\" aria-controls=\"accitem-1-4\">\n      Greenhushing      <\/button>\n    <\/h2>\n    <div id=\"accitem-1-4\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-1-4\" data-bs-parent=\"#acc-1\">\n      <div class=\"accordion-body\">Deliberately withholding or downplaying sustainability measures in order to avoid criticism or regulatory scrutiny.<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-1-5\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-1-5\" aria-expanded=\"false\" aria-controls=\"accitem-1-5\">\n      Greenlightning      <\/button>\n    <\/h2>\n    <div id=\"accitem-1-5\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-1-5\" data-bs-parent=\"#acc-1\">\n      <div class=\"accordion-body\">Companies selectively emphasize a single sustainable measure while concealing other environmentally harmful activities.<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-1-6\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-1-6\" aria-expanded=\"false\" aria-controls=\"accitem-1-6\">\n      Greenwashing      <\/button>\n    <\/h2>\n    <div id=\"accitem-1-6\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-1-6\" data-bs-parent=\"#acc-1\">\n      <div class=\"accordion-body\">Misleading communication or measures taken by companies to present themselves as more environmentally friendly than they actually are.<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-1-7\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-1-7\" aria-expanded=\"false\" aria-controls=\"accitem-1-7\">\n      GRI      <\/button>\n    <\/h2>\n    <div id=\"accitem-1-7\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-1-7\" data-bs-parent=\"#acc-1\">\n      <div class=\"accordion-body\">Global Reporting Initiative (standard for sustainability reporting)<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-1-8\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-1-8\" aria-expanded=\"false\" aria-controls=\"accitem-1-8\">\n      GWP      <\/button>\n    <\/h2>\n    <div id=\"accitem-1-8\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-1-8\" data-bs-parent=\"#acc-1\">\n      <div class=\"accordion-body\">Global Warming Potential (global warming potential of greenhouse gases)<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n            <\/div>\n\n\n                <div class=\"col-12 mt-5\">\n                <h2 class=\"leistung2 titel\"><span class=\"juana-schrift\">H<\/span><\/h2>\n                <\/div>\n                <div class=\"accordion accordion-flush row mb-5\" id=\"acc-2\">\n                <\/div>\n\n                <div class=\"col-12 mt-5\">\n                <h2 class=\"leistung3 titel\"><span class=\"juana-schrift\">I<\/span><\/h2>\n                <\/div>\n                <div class=\"accordion accordion-flush row mb-5\" id=\"acc-3\">\n                                <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-3-1\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-3-1\" aria-expanded=\"false\" aria-controls=\"accitem-3-1\">\n      IDG&#8217;s      <\/button>\n    <\/h2>\n    <div id=\"accitem-3-1\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-3-1\" data-bs-parent=\"#acc-3\">\n      <div class=\"accordion-body\">Inner Development Goals (concept that focuses on the development of inner skills and qualities to achieve the SDGs)<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-3-2\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-3-2\" aria-expanded=\"false\" aria-controls=\"accitem-3-2\">\n      IRO      <\/button>\n    <\/h2>\n    <div id=\"accitem-3-2\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-3-2\" data-bs-parent=\"#acc-3\">\n      <div class=\"accordion-body\">International Reporting Obligations<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-3-3\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-3-3\" aria-expanded=\"false\" aria-controls=\"accitem-3-3\">\n      ISO 14001        <\/button>\n    <\/h2>\n    <div id=\"accitem-3-3\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-3-3\" data-bs-parent=\"#acc-3\">\n      <div class=\"accordion-body\">Global standard for environmental management systems<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-3-4\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-3-4\" aria-expanded=\"false\" aria-controls=\"accitem-3-4\">\n      ISO 50001      <\/button>\n    <\/h2>\n    <div id=\"accitem-3-4\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-3-4\" data-bs-parent=\"#acc-3\">\n      <div class=\"accordion-body\">Global standard for energy management systems<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-3-5\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-3-5\" aria-expanded=\"false\" aria-controls=\"accitem-3-5\">\n      ISO 26000      <\/button>\n    <\/h2>\n    <div id=\"accitem-3-5\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-3-5\" data-bs-parent=\"#acc-3\">\n      <div class=\"accordion-body\">Internationally recognized guidelines on how companies can implement social responsibility<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n            <\/div>\n\n                <div class=\"col-12 mt-5\">\n                <h2 class=\"leistung4 titel\"><span class=\"juana-schrift\">J<\/span><\/h2>\n                <\/div>\n                <div class=\"accordion accordion-flush row mb-5\" id=\"acc-4\">\n                <\/div>\n\n                <div class=\"col-12 mt-5\">\n                <h2 class=\"leistung5 titel\"><span class=\"juana-schrift\">K<\/span><\/h2>\n                <\/div>\n                <div class=\"accordion accordion-flush row mb-5\" id=\"acc-5\">\n                                <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-5-1\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-5-1\" aria-expanded=\"false\" aria-controls=\"accitem-5-1\">\n      KLW      <\/button>\n    <\/h2>\n    <div id=\"accitem-5-1\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-5-1\" data-bs-parent=\"#acc-5\">\n      <div class=\"accordion-body\">Circular economy (economic system with closed material cycles)<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n            <\/div>\n\n                <div class=\"col-12 mt-5\">\n                <h2 class=\"leistung6 titel\"><span class=\"juana-schrift\">L<\/span><\/h2>\n                <\/div>\n                <div class=\"accordion accordion-flush row\" id=\"acc-6\">\n                                <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-6-1\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-6-1\" aria-expanded=\"false\" aria-controls=\"accitem-6-1\">\n      LCIA      <\/button>\n    <\/h2>\n    <div id=\"accitem-6-1\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-6-1\" data-bs-parent=\"#acc-6\">\n      <div class=\"accordion-body\">Life Cycle Impact Assessment (assessment of the environmental impact of a product in its life cycle)<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-6-2\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-6-2\" aria-expanded=\"false\" aria-controls=\"accitem-6-2\">\n      LCA      <\/button>\n    <\/h2>\n    <div id=\"accitem-6-2\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-6-2\" data-bs-parent=\"#acc-6\">\n      <div class=\"accordion-body\">Life cycle assessment (life cycle assessment over the entire product life cycle)<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-6-3\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-6-3\" aria-expanded=\"false\" aria-controls=\"accitem-6-3\">\n      LkSG      <\/button>\n    <\/h2>\n    <div id=\"accitem-6-3\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-6-3\" data-bs-parent=\"#acc-6\">\n      <div class=\"accordion-body\">German Supply Chain Act<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n            <\/div>\n            <\/div>\n\n    <\/div>\n<\/section>\n\n\n\n<section id=\"block_c4d54c8a5a8613ef420aab481b91f050\" class=\"block faq \">\n    <div class=\"container pt-normal pb-normal bg-no\">\n            <div class=\"row modul akkordeon\">\n\n                <div class=\"col-12\">\n                    <h2 class=\"leistung1 titel\"><span class=\"juana-schrift\">M<\/span><\/h2>\n                <\/div>\n                <div class=\"accordion accordion-flush row mb-5\" id=\"acc-1\">\n                <\/div>\n\n\n                <div class=\"col-12 mt-5\">\n                <h2 class=\"leistung2 titel\"><span class=\"juana-schrift\">N<\/span><\/h2>\n                <\/div>\n                <div class=\"accordion accordion-flush row mb-5\" id=\"acc-2\">\n                                <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-2-1\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-2-1\" aria-expanded=\"false\" aria-controls=\"accitem-2-1\">\n      NACE code      <\/button>\n    <\/h2>\n    <div id=\"accitem-2-1\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-2-1\" data-bs-parent=\"#acc-2\">\n      <div class=\"accordion-body\">EU-wide standardized system for classifying economic activities<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-2-2\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-2-2\" aria-expanded=\"false\" aria-controls=\"accitem-2-2\">\n      NFRD      <\/button>\n    <\/h2>\n    <div id=\"accitem-2-2\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-2-2\" data-bs-parent=\"#acc-2\">\n      <div class=\"accordion-body\">Non-Financial Reporting Directive (predecessor of the CSRD for sustainability reports)<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n            <\/div>\n\n                <div class=\"col-12 mt-5\">\n                <h2 class=\"leistung3 titel\"><span class=\"juana-schrift\">O<\/span><\/h2>\n                <\/div>\n                <div class=\"accordion accordion-flush row mb-5\" id=\"acc-3\">\n                                <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-3-1\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-3-1\" aria-expanded=\"false\" aria-controls=\"accitem-3-1\">\n      Omnibus Directive      <\/button>\n    <\/h2>\n    <div id=\"accitem-3-1\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-3-1\" data-bs-parent=\"#acc-3\">\n      <div class=\"accordion-body\">A legislative package or regulation that bundles several different amendments or additions to existing legislation.  <\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-3-2\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-3-2\" aria-expanded=\"false\" aria-controls=\"accitem-3-2\">\n      OpEx      <\/button>\n    <\/h2>\n    <div id=\"accitem-3-2\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-3-2\" data-bs-parent=\"#acc-3\">\n      <div class=\"accordion-body\">Operational expenditures (operating expenses)<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n            <\/div>\n\n                <div class=\"col-12 mt-5\">\n                <h2 class=\"leistung4 titel\"><span class=\"juana-schrift\">P<\/span><\/h2>\n                <\/div>\n                <div class=\"accordion accordion-flush row mb-5\" id=\"acc-4\">\n                                <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-4-1\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-4-1\" aria-expanded=\"false\" aria-controls=\"accitem-4-1\">\n      PCF      <\/button>\n    <\/h2>\n    <div id=\"accitem-4-1\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-4-1\" data-bs-parent=\"#acc-4\">\n      <div class=\"accordion-body\">Product carbon footprint (CO\u2082 footprint of a product)<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-4-2\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-4-2\" aria-expanded=\"false\" aria-controls=\"accitem-4-2\">\n      PCR      <\/button>\n    <\/h2>\n    <div id=\"accitem-4-2\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-4-2\" data-bs-parent=\"#acc-4\">\n      <div class=\"accordion-body\">Product Category Rules (product-specific rules for environmental product declarations)<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-4-3\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-4-3\" aria-expanded=\"false\" aria-controls=\"accitem-4-3\">\n      PDD      <\/button>\n    <\/h2>\n    <div id=\"accitem-4-3\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-4-3\" data-bs-parent=\"#acc-4\">\n      <div class=\"accordion-body\">Project Design Document (documentation of climate protection projects under the CDM)<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-4-4\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-4-4\" aria-expanded=\"false\" aria-controls=\"accitem-4-4\">\n      Product life cycle      <\/button>\n    <\/h2>\n    <div id=\"accitem-4-4\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-4-4\" data-bs-parent=\"#acc-4\">\n      <div class=\"accordion-body\">The term refers to the entire process of a product, from raw material extraction to production, transportation, use and recycling.<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n            <\/div>\n\n                <div class=\"col-12 mt-5\">\n                <h2 class=\"leistung5 titel\"><span class=\"juana-schrift\">Q<\/span><\/h2>\n                <\/div>\n                <div class=\"accordion accordion-flush row mb-5\" id=\"acc-5\">\n                <\/div>\n\n                <div class=\"col-12 mt-5\">\n                <h2 class=\"leistung6 titel\"><span class=\"juana-schrift\">R<\/span><\/h2>\n                <\/div>\n                <div class=\"accordion accordion-flush row\" id=\"acc-6\">\n                                <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-6-1\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-6-1\" aria-expanded=\"false\" aria-controls=\"accitem-6-1\">\n      Resource efficiency      <\/button>\n    <\/h2>\n    <div id=\"accitem-6-1\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-6-1\" data-bs-parent=\"#acc-6\">\n      <div class=\"accordion-body\">This means increasing raw material productivity, i.e. improving the ratio of resource input to the company&#8217;s output.<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n            <\/div>\n            <\/div>\n\n    <\/div>\n<\/section>\n\n\n\n<section id=\"block_0862e463bfcf40a8cc19e234af2ec410\" class=\"block faq \">\n    <div class=\"container pt-normal pb-normal bg-no\">\n            <div class=\"row modul akkordeon\">\n\n                <div class=\"col-12\">\n                    <h2 class=\"leistung1 titel\"><span class=\"juana-schrift\">S<\/span><\/h2>\n                <\/div>\n                <div class=\"accordion accordion-flush row mb-5\" id=\"acc-1\">\n                                <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-1-1\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-1-1\" aria-expanded=\"false\" aria-controls=\"accitem-1-1\">\n      SBTi      <\/button>\n    <\/h2>\n    <div id=\"accitem-1-1\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-1-1\" data-bs-parent=\"#acc-1\">\n      <div class=\"accordion-body\">Science Based Targets Initiative (initiative for science-based climate target setting)<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-1-2\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-1-2\" aria-expanded=\"false\" aria-controls=\"accitem-1-2\">\n      SBT      <\/button>\n    <\/h2>\n    <div id=\"accitem-1-2\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-1-2\" data-bs-parent=\"#acc-1\">\n      <div class=\"accordion-body\">Science Based Target (science-based climate target for companies)<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-1-3\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-1-3\" aria-expanded=\"false\" aria-controls=\"accitem-1-3\">\n      SC criteria      <\/button>\n    <\/h2>\n    <div id=\"accitem-1-3\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-1-3\" data-bs-parent=\"#acc-1\">\n      <div class=\"accordion-body\">Sustainability Criteria (criteria for sustainable investments)<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-1-4\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-1-4\" aria-expanded=\"false\" aria-controls=\"accitem-1-4\">\n      Scopes      <\/button>\n    <\/h2>\n    <div id=\"accitem-1-4\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-1-4\" data-bs-parent=\"#acc-1\">\n      <div class=\"accordion-body\">Scope 1, 2, 3 (categories of CO\u2082 emissions according to the GHG Protocol)<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-1-5\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-1-5\" aria-expanded=\"false\" aria-controls=\"accitem-1-5\">\n      SDGs      <\/button>\n    <\/h2>\n    <div id=\"accitem-1-5\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-1-5\" data-bs-parent=\"#acc-1\">\n      <div class=\"accordion-body\">Sustainable Development Goals (UN Sustainable Development Goals)<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-1-6\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-1-6\" aria-expanded=\"false\" aria-controls=\"accitem-1-6\">\n      SFDR      <\/button>\n    <\/h2>\n    <div id=\"accitem-1-6\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-1-6\" data-bs-parent=\"#acc-1\">\n      <div class=\"accordion-body\">Sustainable Finance Disclosure Regulation (EU disclosure regulation for sustainable financial products)<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-1-7\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-1-7\" aria-expanded=\"false\" aria-controls=\"accitem-1-7\">\n      SMART      <\/button>\n    <\/h2>\n    <div id=\"accitem-1-7\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-1-7\" data-bs-parent=\"#acc-1\">\n      <div class=\"accordion-body\">Specific, Measurable, Accepted, Realistic, Time-bound (goal setting method)<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-1-8\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-1-8\" aria-expanded=\"false\" aria-controls=\"accitem-1-8\">\n      SMES      <\/button>\n    <\/h2>\n    <div id=\"accitem-1-8\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-1-8\" data-bs-parent=\"#acc-1\">\n      <div class=\"accordion-body\">Small and medium-sized enterprises<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n            <\/div>\n\n\n                <div class=\"col-12 mt-5\">\n                <h2 class=\"leistung2 titel\"><span class=\"juana-schrift\">T<\/span><\/h2>\n                <\/div>\n                <div class=\"accordion accordion-flush row mb-5\" id=\"acc-2\">\n                <\/div>\n\n                <div class=\"col-12 mt-5\">\n                <h2 class=\"leistung3 titel\"><span class=\"juana-schrift\">U<\/span><\/h2>\n                <\/div>\n                <div class=\"accordion accordion-flush row mb-5\" id=\"acc-3\">\n                                <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-3-1\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-3-1\" aria-expanded=\"false\" aria-controls=\"accitem-3-1\">\n      UBA      <\/button>\n    <\/h2>\n    <div id=\"accitem-3-1\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-3-1\" data-bs-parent=\"#acc-3\">\n      <div class=\"accordion-body\">German Federal Environment Agency<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n            <\/div>\n\n                <div class=\"col-12 mt-5\">\n                <h2 class=\"leistung4 titel\"><span class=\"juana-schrift\">V<\/span><\/h2>\n                <\/div>\n                <div class=\"accordion accordion-flush row mb-5\" id=\"acc-4\">\n                                <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-4-1\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-4-1\" aria-expanded=\"false\" aria-controls=\"accitem-4-1\">\n      VER      <\/button>\n    <\/h2>\n    <div id=\"accitem-4-1\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-4-1\" data-bs-parent=\"#acc-4\">\n      <div class=\"accordion-body\">Verified Emission Reductions (verified emission reductions outside government programs)<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-4-2\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-4-2\" aria-expanded=\"false\" aria-controls=\"accitem-4-2\">\n      VCS      <\/button>\n    <\/h2>\n    <div id=\"accitem-4-2\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-4-2\" data-bs-parent=\"#acc-4\">\n      <div class=\"accordion-body\">Verified Carbon Standard (standard for voluntary CO\u2082 compensation projects)<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n                            <div class=\"col-lg-6\">\n                <div class=\"accordion-item\">\n    <h2 class=\"accordion-header\" id=\"accheader-4-3\">\n      <button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#accitem-4-3\" aria-expanded=\"false\" aria-controls=\"accitem-4-3\">\n      VSME      <\/button>\n    <\/h2>\n    <div id=\"accitem-4-3\" class=\"accordion-collapse collapse\" aria-labelledby=\"accheader-4-3\" data-bs-parent=\"#acc-4\">\n      <div class=\"accordion-body\">Voluntary Small Medium Enterprise Standard (standard for sustainable SMEs)<\/div>\n    <\/div>\n  <\/div>\n                <\/div>\n            <\/div>\n\n                <div class=\"col-12 mt-5\">\n                <h2 class=\"leistung5 titel\"><span class=\"juana-schrift\">W<\/span><\/h2>\n                <\/div>\n                <div class=\"accordion accordion-flush row mb-5\" id=\"acc-5\">\n                <\/div>\n\n                <div class=\"col-12 mt-5\">\n                <h2 class=\"leistung6 titel\"><span class=\"juana-schrift\">X<\/span><\/h2>\n                <\/div>\n                <div class=\"accordion accordion-flush row\" id=\"acc-6\">\n                <\/div>\n            <\/div>\n\n    <\/div>\n<\/section>\n\n\n\n<section id=\"block_a945bb3a4e5db652f6285bb29ea79907\" class=\"block faq \">\n    <div class=\"container pt-normal pb-normal bg-no\">\n            <div class=\"row modul akkordeon\">\n\n                <div class=\"col-12\">\n                    <h2 class=\"leistung1 titel\"><span class=\"juana-schrift\">Y<\/span><\/h2>\n                <\/div>\n                <div class=\"accordion accordion-flush row mb-5\" id=\"acc-1\">\n                <\/div>\n\n\n                <div class=\"col-12 mt-5\">\n                <h2 class=\"leistung2 titel\"><span class=\"juana-schrift\">Z<\/span><\/h2>\n                <\/div>\n                <div class=\"accordion accordion-flush row mb-5\" id=\"acc-2\">\n                <\/div>\n\n                <div class=\"col-12 mt-5\">\n                <h2 class=\"leistung3 titel\"><span class=\"juana-schrift\"><\/span><\/h2>\n                <\/div>\n                <div class=\"accordion accordion-flush row mb-5\" id=\"acc-3\">\n                <\/div>\n\n                <div class=\"col-12 mt-5\">\n                <h2 class=\"leistung4 titel\"><span class=\"juana-schrift\"><\/span><\/h2>\n                <\/div>\n                <div class=\"accordion accordion-flush row mb-5\" id=\"acc-4\">\n                <\/div>\n\n                <div class=\"col-12 mt-5\">\n                <h2 class=\"leistung5 titel\"><span class=\"juana-schrift\"><\/span><\/h2>\n                <\/div>\n                <div class=\"accordion accordion-flush row mb-5\" id=\"acc-5\">\n                <\/div>\n\n                <div class=\"col-12 mt-5\">\n                <h2 class=\"leistung6 titel\"><span class=\"juana-schrift\"><\/span><\/h2>\n                <\/div>\n                <div class=\"accordion accordion-flush row\" id=\"acc-6\">\n                <\/div>\n            <\/div>\n\n    <\/div>\n<\/section>\n\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-12577","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO 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