CSR and regeneration glossary

154 terms on CSR, climate, nature, work and reporting, defined in a few sentences and linked to a reference source.

A

ACT methodology Methods and concepts

Initiative launched in 2015 by ADEME and CDP, originally “Assessing low-Carbon Transition”, now “Accelerate Climate Transition”. It assesses, sector by sector, how far a company’s strategy is aligned with a low-carbon pathway (ACT Evaluation) and supports the design of a transition plan (ACT Step by Step), including for SMEs.

See also: Climate transition plan

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B

Bilan Carbone® method Methods and concepts

Greenhouse gas accounting and reduction method created by ADEME in 2004 and managed since 2011 by the Association pour la transition Bas Carbone (ABC). It covers all direct and indirect emissions (scopes 1, 2 and 3) and links the assessment to a transition plan; it is compatible with the French regulatory GHG report and the GHG Protocol.

See also: Greenhouse gas inventory

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Biomimicry Methods and concepts

A design approach that draws on the forms, materials, processes and systems of living organisms to solve technical or organisational problems. ISO 18458:2015 sets out its terminology and methodology. Drawing on nature does not in itself guarantee an environmental benefit, which must be assessed.

See also: Nature-based solutions

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C

Climate Fresk Methods and concepts

Three-hour collaborative workshop, created in 2018 and run by a non-profit association, in which participants link cards based on IPCC reports to understand the causes and consequences of climate change. Widely used in companies as a first awareness step, it is neither an assessment nor an action plan.

See also: IPCC (Intergovernmental Panel on Climate Change)

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D

Diag Décarbon’Action Methods and concepts

Support programme offered by Bpifrance in partnership with ADEME to companies with fewer than 500 employees that are not subject to the mandatory French GHG report. Over several months, an expert produces an emissions assessment (scopes 1, 2 and 3, using the Bilan Carbone® method) and a prioritised reduction plan; the service is partly subsidised.

See also: Bilan Carbone® method

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Doughnut economics Methods and concepts

A model proposed by economist Kate Raworth: human activity should stay between a social foundation (essential needs) and an ecological ceiling (planetary boundaries). Greencelium’s Compass draws on it.

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L

Life cycle assessment (LCA) Methods and concepts

A method that measures the environmental impacts of a product or service from raw material extraction to end of life, across several indicators (climate, water, resources…). It is framed by ISO 14040 and 14044.

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P

Permaculture Methods and concepts

A method for designing sustainable human systems (gardens, farms, housing, organisations) modelled on how ecosystems work, formalised in Australia in the 1970s by Bill Mollison and David Holmgren. It rests on three ethics — earth care, people care and fair share — and a set of design principles.

See also: Agroecology

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Planetary boundaries Methods and concepts

Nine processes (climate, biodiversity, nitrogen and phosphorus cycles, freshwater, land use, ocean acidification…) whose transgression threatens the stability of the Earth system. According to the 2025 assessment, seven of nine are crossed.

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S

SBTN (Science Based Targets Network) Methods and concepts

An international network of organisations developing methods that enable companies and cities to set science-based targets for nature, complementing SBTi climate targets. Its five-step approach (assess, prioritise, measure and set, act, track) covers freshwater and land in particular; the first corporate targets were validated in 2024.

See also: TNFD (Taskforce on Nature-related Financial Disclosures)

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Sustainable Development Goals (SDGs) Methods and concepts

Seventeen goals with 169 targets adopted in 2015 by the UN General Assembly as part of the 2030 Agenda for Sustainable Development. They cover poverty, health, education, equality, decent work, climate, biodiversity and institutions, among others, and serve as a common reference framework for States, businesses and organisations.

See also: UN Global Compact

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Definitions checked in October 2026 against the sources cited. Spotted an error or a regulatory change? Report it in the Agora.

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