Green & digital transition glossary

The process of moving the economy to a climate-neutral, resource-efficient and circular model. In EU policy language it is framed by the European Green Deal, which aims for climate neutrality by 2050 while decoupling growth from resource use.

In the OECD’s terms, the full economic and social impact of digitisation (turning analogue information into machine-readable form) plus digitalisation (changing activities through the interconnected use of digital technologies and data).

The EU policy and strategy concept describing the simultaneous and aligned pursuit of the green (2050 climate neutrality) and digital (2030 Digital Decade) transformations. The New Industrial Strategy, COM(2020) 102 (10 March 2020), is a key reinforcing document.

When an efficiency gain raises consumption and partly or fully cancels the expected savings. The European Environment Agency (EEA) cites this effect when stressing that the efficiency gains of digitalisation do not, on their own, guarantee absolute resource reduction.

The European Commission’s (DG RTD) vision complementing Industry 4.0. It rests on three pillars — sustainability, human-centricity and resilience — placing worker well-being and planetary boundaries at the heart of technology, and giving the twin transition its human face.

A mechanism that applies a carbon cost to carbon-intensive goods imported into the EU, based on their embedded emissions (Regulation (EU) 2023/956). Transitional period 1 October 2023 – 31 December 2025 (reporting only); the definitive period began on 1 January 2026. Scope: cement, iron and steel, aluminium, fertilisers, electricity, hydrogen.

The EU growth strategy to become a climate-neutral economy by 2050 while decoupling growth from resource use (COM/2019/640, 11 December 2019). It spans eight policy areas and is the overarching frame for the green transition.

The regulation making the 2050 net-zero objective legally binding (Regulation (EU) 2021/1119). It sets at least a 55% net reduction by 2030 versus 1990, and a 90% reduction target for 2040 (the Climate Law amendment entered into force in April 2026).

The EU’s cap-and-trade carbon market: installations receive or buy allowances for their emissions. The 2030 ETS target is 62% versus 2005; ETS2 (buildings and road transport fuels) enters into force in 2026. The ETS price underpins the CBAM charge.

A common classification system for environmentally sustainable economic activities (Regulation (EU) 2020/852). It defines six environmental objectives; an activity must contribute to one while doing no significant harm (DNSH) to the others and meeting minimum safeguards.

The directive requiring EU companies to report sustainability information under the ESRS standards (Directive (EU) 2022/2464, OJ 16 December 2022). Its core principle is double materiality. For current scope thresholds, refer to the 2025 Omnibus package (around 1,000 employees / €450M turnover).

The standard set under which CSRD reporting is prepared (Delegated Regulation 2023/2772, adopted 31 July 2023): ESRS 1 and 2 (general), E1–E5 (environment), S1–S4 (social) and G1 (governance). ESRS E1 makes Scope 1-2-3 emissions and GHG intensity per turnover mandatory.

The core reporting principle of the CSRD: a topic is assessed both for how it affects the company’s financial value (financial materiality) and for the company’s impact on people and the environment (impact materiality). Both directions must be disclosed.

Developed by WRI and WBCSD, the most widely used global standard for corporate greenhouse gas accounting. Its Corporate Standard covers seven greenhouse gases and classifies emissions into Scope 1, 2 and 3; many regulations and standards reference it.

The GHG Protocol’s emission scopes: Scope 1 direct emissions (owned or controlled sources); Scope 2 indirect emissions from purchased energy; Scope 3 all other indirect emissions across the value chain (15 categories) — usually the largest but hardest category to measure.

A method to assess the environmental impacts of a product or service across its full life cycle (raw materials, production, use, end of life). ISO 14040:2006 sets the principles and framework; ISO 14044:2006 sets the requirements and guidelines.

The most widely used independent standard set for impact-oriented sustainability reporting. The GRI Universal Standards 2021 (GRI 1, 2, 3) took effect on 1 January 2023 and focus on disclosing impacts to stakeholders.

The first global sustainability disclosure standards issued by the ISSB (26 June 2023, effective 1 January 2024). S1 covers general sustainability-related financial disclosures and S2 covers climate-related disclosures; it fully incorporates the TCFD recommendations.

The board established within the IFRS Foundation that issues sustainability-related disclosure standards (IFRS S1/S2). Its aim is to create a global baseline for capital markets; monitoring of the TCFD recommendations has also passed to the IFRS Foundation.

The task force established by the Financial Stability Board (FSB) for the financial disclosure of climate risks; it published recommendations across four themes in 2017 (governance, strategy, risk management, metrics and targets). It was disbanded on 12 October 2023, with monitoring transferred to the IFRS Foundation.

The initiative that validates whether a company’s emission-reduction targets are consistent with the Paris Agreement’s 1.5°C pathway. Its Corporate Net-Zero Standard began with v1.0 (28 October 2021); v2.0 was published on 11 June 2026 and covers Scope 1, 2 and 3 targets.

A global environmental disclosure platform where companies and cities report climate, water and forest data. From 2024 its disclosure system has been made fully aligned with IFRS S2.

The EU policy programme setting the 2030 digital targets (Decision (EU) 2022/2481): 80% basic digital skills and 20 million ICT specialists; gigabit and 5G coverage; 75% of enterprises using cloud/AI/big data; 90% of SMEs at basic digital intensity; 100% of public services online.

A standard series for quantifying and reporting greenhouse gases: 14064-1:2018 for organisation-level inventories (programme-neutral), 14064-2:2019 for project-level reductions, and 14064-3 for validation and verification.

The standard setting principles, requirements and guidelines for quantifying and reporting the carbon footprint of a product (CFP) on a life-cycle assessment basis (ISO 14067:2018).

The energy management system (EnMS) standard (ISO 50001:2018). It helps organisations systematically improve energy performance; according to IEA data, plants applying it have seen around 11% average savings (over 30% in some facilities).

The international standard for an information security management system (ISMS) (ISO/IEC 27001:2022). It is the baseline framework for managing the attack surface that widens with digitalisation; the privacy extension ISO/IEC 27701 supports GDPR and KVKK compliance.

The most widely used standard for an environmental management system (EMS). The 4th edition (ISO 14001:2026) was published on 15 April 2026, replacing the 2015 version; a 36-month transition is set for the 670,000+ certified organisations worldwide.

Türkiye’s roadmap for aligning with the EU Green Deal (Presidential Circular 2021/15, Official Gazette 16 July 2021). Coordinated by the Ministry of Trade, it sets out 9 headings, 32 targets and 81 actions, covering preparation for CBAM and border carbon adjustment.

Türkiye’s first climate legislation (Official Gazette 9 July 2025, No. 32951). It enshrines the net-zero objective and provides the legal basis for establishing a national Emissions Trading System (ETS).

Each country’s emission-reduction pledge under the Paris Agreement. Türkiye submitted its updated NDC at COP27 (16 November 2022); its NDC 3.0, including a 2035 target, was submitted to the UNFCCC on 10 November 2025.

Türkiye’s personal data protection legislation (Law No. 6698, Official Gazette 7 April 2016). It imposes obligations such as the duty to inform, data security measures and VERBIS registration; it is the foundation of data governance in the digital transition.

Competence and digital-transformation centres, coordinated by Türkiye’s Ministry of Industry and Technology, that teach lean production and digital transformation (Industry 4.0) through hands-on experience. They operate in 12 provinces (Adana, Ankara, Bursa, Denizli, Eskişehir, Gaziantep, İzmir, Kayseri, Kocaeli, Konya, Mersin, Samsun).

A digital maturity assessment model developed by TÜBİTAK TÜSSİDE. It is one of the accepted formats for the approved maturity report required to apply to KOSGEB’s SME Digital Transformation Support Programme.