CMRT
Conflict Minerals Reporting Template
CO2e
CO2 equivalents: unit of measurement for standardizing the climate impact of various greenhouse gases (CO2, methane, and nitrous oxide)
Conflict-free
Conflict-free raw materials as defined in the Dodd-Frank Act
Conflict minerals
Raw materials mined or extracted in conflict or high-risk regions
Corporate Governance: L rules, C rules, R rules
Rule categories pursuant to the Austrian Corporate Governance Code:
L rule (legal requirement): The rule is based on mandatory statutory provisions.
C rule (comply or explain): The rule should be complied with. Any deviation therefrom must be explained and justified in order to be in compliance with the Code.
R rule (recommendation): The rule worded as a recommendation; noncompliance need not be disclosed or explained.
(Source: Austrian Corporate Governance Code as amended July 2012, Austrian Working Group for Corporate Governance, www.corporategovernance.at)
Dodd-Frank Act
US federal law: requires companies to avoid using raw materials from conflict regions
EBIT
Earnings Before Interest and Taxes
Earnings before taxes, equity interests of non-controlling shareholders,
and financial result
EBITDA
Earnings Before Interest and Taxes, Depreciation, and Amortization
Earnings before taxes, equity interests of non-controlling shareholders, financial result, depreciation, and amortization
EMAS
Eco-Management and Audit Scheme
Regulation of the European Parliament and of the Council of Europe on the voluntary participation of organizations in a Community eco-management and audit scheme
FTE
Full time Equivalents: number of full time positions, mathematically speaking, computed on the basis of the working hours of both full time employees and parttime employees
Headcount
Actual number of individual employees
Load per annum
The amount of certain substances that are introduced into wastewater or the air, aggregated over the year
Life cycle assessment (LCA)
Systematic analysis of the environmental impact of products during their entire life cycle aimed at achieving an objective assessment subject to consideration of economic, social, and technical factors
Scope 1, 2 and 3
Emission categories pursuant to the Greenhouse Gas Protocol
USMCA
United States-Mexico-Canada Agreement, successor agreement to the NAFTA free trade zone