Review

Materiality is the filter that decides which sustainability information matters for a specific decision, audience or reporting obligation.

Traceability is the ability to follow a product, material, claim or evidence record through a defined chain of activities.

Deforestation refers to the loss or conversion of forest, but the practical meaning depends on forest definition, cut-off date and legal context.

Net zero describes a balance between remaining emissions and removals, but its credibility depends on boundary, pathway and residual emissions.

Regenerative agriculture describes farming approaches intended to improve ecological and social conditions, but definitions vary widely.