Arabic Sustainability Dictionary
One agreed Arabic term for every sustainability concept — proposed by practitioners, scored by reviewers and validated with the University of Jeddah.
Carbon footprint report
A report quantifying an organisation's greenhouse gas emissions for a period, often required by regulators and sometimes subject to independent verification.
تقرير البصمة الكربونية
CDP (CDP)
A global non-profit, formerly the Carbon Disclosure Project, that runs an annual disclosure system through which companies report environmental data to investors and customers.
مشروع الإفصاح عن الكربون
Comparability
The quality of information that enables users to identify similarities and differences between periods and between entities.
قابلية المقارنة
Comply or explain
A regulatory approach under which companies either follow a code or guideline or publicly explain why they do not.
الالتزام أو التفسير
Consolidation approach
The method a company uses to set its organisational boundary for emissions reporting: operational control, financial control or equity share.
طريقة التوحيد
Corporate Sustainability Reporting Directive (CSRD)
The EU directive (Directive (EU) 2022/2464) that requires in-scope companies to report sustainability information in line with ESRS and to obtain assurance on it.
توجيه الاتحاد الأوروبي لتقارير استدامة الشركات
Cross-industry metrics
Disclosure metrics that apply to all entities regardless of industry, such as greenhouse gas emissions under IFRS S2.
المقاييس العامة لجميع القطاعات