Glossary

Terms used in The Cards and in the reporting standards.

Term	Meaning
CSRD	Corporate Sustainability Reporting Directive. The EU directive that requires in-scope companies to report on sustainability.
ESRS	European Sustainability Reporting Standards. The detailed standards that say what a CSRD report must contain.
VSME	The voluntary standard for small and medium-sized enterprises. A much shorter set of requirements.
Standard version	A dated, published edition of ESRS or VSME. Fixed per report.
Report	One organisation, one reporting period, one standard version.
Topic	A top-level area of the standard, grouping disclosures.
Disclosure	One requirement from the standard. A card in The Cards.
Data point	A single question with a single answer inside a disclosure.
Material	A disclosure your organisation has concluded is relevant and must report on. Immaterial disclosures are excluded from the published report.
Double materiality	Assessing both how your business affects the world and how sustainability matters affect your business.
Responsible user	The person who owns a report, topic or disclosure.
Thread	A discussion attached to one data point. Unresolved threads count against progress.
Attachment	A file attached to a data point as evidence.
Organisation file	A document in the shared library, not tied to one data point.
Indexing	Making a file searchable by the AI assistant. A separate step from uploading.
AI credits	The monthly per-user budget that AI features draw on.
Gap analysis	Per-data-point notes on data coverage, remaining effort and automation potential.
Publication	A public, read-only web version of a report, reachable by link.
Theme	Logo, colours and fonts applied to a publication.
iXBRL	Inline XBRL, the machine-readable tagged format used for VSME filings.
MCP	Model Context Protocol. The standard used to connect external AI clients to The Cards.
Entitlement	What your organisation's subscription unlocks.
Group	A named set of permissions that users are added to.