March 27, 2025

Terms and Legal Sources CSRD, ESRS, EU Taxonomy, TCFD, XBRL, laws, directives, regulations, etc.

This post is designed to help you get started with the complex topic of ESG reporting. EU regulations are often a maze of abbreviations and legal texts – confusing and challenging. But don’t worry: we have compiled the most important terms and guidelines for you in a concise and understandable format.

In our glossary, you will find everything you need at a glance: from CSRD and ESRS to the EU Taxonomy and XBRL tagging. Additionally, we provide an overview of key legal texts, organized by legal frameworks, that are relevant to sustainability reporting. No more time-consuming research and disorganized sources – all essential information is available to you in one place.

Chairman of the Board, mms solutions

Commonly used English abbreviations and technical terms are not translated. For authorities, organizations, and standards, the German translation is only provided if an official translation exists or if the term has become established in German-speaking regions.

To help you navigate more easily, we have compiled the most important terms for you:

A - E

F - N

O - Z

Laws, Directives, and Regulations

Laws are binding regulations. Directives specify objectives that must be implemented in national laws. Regulations are directly applicable.

Below the regulations are classified by jurisdiction. Swiss regulations are preceded by the number from the systematic collection of laws (SR = Systematische Rechtssammlung); EU regulations are preceded by the number of the legal act. Common abbreviations are added in brackets.

Switzerland

European Union

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