- CBAM - Carbon Border Adjustment Mechanism, CO2-Grenzausgleichssystem
- CDP – Carbon Disclosure Project / Disclosure Insight Action
- CSRD - Corporate Sustainability Reporting Directive
- DJSI - Dow Jones Sustainability Index
- DRSC e.V. - Deutsche Rechnungslegungs Standards Committee e.V.
- ESAP - European Single Access Point
- ESMA - European Security and Markets Authority