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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

Accreditation

Third-party attestation that a conformity assessment body is competent, impartial and operates consistently for specific tasks, granted by an accreditation body under ISO/IEC 17011.

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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

Attestation

The issue of a statement, based on a decision following review, that fulfilment of specified requirements has been demonstrated.

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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

Business continuity

The capability of an organisation to continue delivering products and services at acceptable predefined capacity following a disruption (ISO 22301 family usage).

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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

Business continuity management system (BCMS)

The part of an organisation’s management system that establishes, implements, operates, monitors, reviews, maintains and improves business continuity, specified by ISO 22301:2019.

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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

Business impact analysis (BIA)

The process of analysing the impact of disruption on the organisation over time, used to set recovery priorities and resource needs; guidance in ISO/TS 22317:2021.

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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

Certification

Third-party attestation that specified requirements are fulfilled by a product, process, service, management system or person; not applicable to conformity assessment bodies themselves.

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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

Common Alerting Protocol (CAP)

An open, non-proprietary digital message format for all types of alerts and notifications, standardised by OASIS (version 1.2, 2010) and by ITU-T as X.1303.

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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

Conformity assessment

Demonstration that specified requirements relating to a product, process, system, person or body are fulfilled (ISO/IEC 17000:2020).

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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

Data free flow with trust

The principle, recognised by the G20 in relation to DPI, that cross-border data flows should be enabled while respecting applicable legal frameworks.

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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

DCAT

A W3C RDF vocabulary designed to make data catalogues published on the Web interoperable; version 3 became a W3C Recommendation on 22 August 2024.

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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

Digital public infrastructure (DPI)

In the G20’s 2023 wording, an evolving concept: a set of shared digital systems, built and leveraged by public and private sectors on secure and resilient infrastructure, that can deliver services at societal scale.

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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

Digital sovereignty

The capacity of a society to develop, use and govern its shared digital systems and data according to its own priorities, needs and law, including choice of suppliers, standards and hosting.

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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

Double materiality

The ESRS approach under which a matter is reported if it is material from an impact perspective, a financial perspective, or both; retained in the 2026 revision of ESRS.

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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

DPI safeguards

Principles, processes and practices that protect people and society from harm across the DPI life cycle; the UN framework released in 2024 has nine foundational and nine operational principles.

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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

Emerging risk

A risk that is new or changing and for which knowledge is limited; ISO/TS 31050:2023 gives guidance on managing such risks to enhance resilience.

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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

ESRS

The reporting standards companies in scope of the EU Corporate Sustainability Reporting Directive (CSRD) use; a simplified version was adopted by the European Commission on 3 July 2026.

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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

Exercise programme

A planned series of exercises and tests that validates business continuity strategies and plans over time, required by ISO 22301:2019.

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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

FAIR principles

Guiding principles, published in 2016, that make data and metadata Findable, Accessible, Interoperable and Reusable by both people and machines.

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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

IFRS S1

The ISSB standard setting general requirements for disclosing sustainability-related risks and opportunities that could affect a company’s prospects.

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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

IFRS S2

The ISSB standard on climate-related disclosures, issued in June 2023 and used with IFRS S1; effective for annual periods beginning on or after 1 January 2024.

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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

Interoperability

The ability of data and systems to be exchanged and used together without special effort, because they share formats, vocabularies and access protocols.

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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

Jurisdictional profile

An IFRS Foundation summary of how a jurisdiction has adopted or otherwise used the ISSB Standards, prepared once its approach is finalised.

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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

Limited assurance

A lower level of assurance than reasonable assurance, in which the practitioner reports that nothing has come to their attention to indicate material misstatement; covered by ISSA 5000.

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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

Maximum tolerable period of disruption (MTPD)

The time after which the impacts of not resuming an activity would become unacceptable to the organisation; the RTO must be shorter than it.

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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

Metadata

Structured information that describes a dataset, such as its content, extent, quality, lineage, licence and access; standardised for geographic data by ISO 19115-1.

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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

Multilateral recognition arrangement

An agreement among accreditation bodies to recognise each other’s accreditations after peer evaluation; since 2026 run by Global ACI, succeeding the IAF MLA and ILAC MRA.

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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

Provenance

Information about the entities, activities and agents involved in producing data, expressed in a standard form by the W3C PROV Ontology (PROV-O).

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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

Recovery time objective (RTO)

The period after a disruption within which a product, service or activity is to be resumed or resources recovered, set from the business impact analysis.

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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

Risk

In the ISO 31000 family, the effect of uncertainty on objectives; the effect can be positive, negative or both (ISO 31073:2022).

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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

Risk assessment

The overall process of risk identification, risk analysis and risk evaluation (ISO 31000:2018; techniques in IEC 31010:2019).

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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

Risk criteria

The terms of reference against which the significance of a risk is evaluated, set from objectives and context (ISO 31000:2018).

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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

Risk management framework

The arrangements that embed risk management in governance and operations: leadership, integration, design, implementation, evaluation and improvement (ISO 31000:2018).

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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

Risk treatment

The process of selecting and implementing options to address risk, such as avoiding, taking, removing the source, changing likelihood or consequence, sharing or retaining it (ISO 31000:2018).

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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

Scope 3 emissions

Indirect greenhouse gas emissions in a company’s value chain other than purchased energy, measured under the GHG Protocol Corporate Value Chain (Scope 3) Standard.

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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

STAC

A specification that gives a common language to describe geospatial information, mainly Earth observation assets, so it can be indexed and discovered.

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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

Validation

Confirmation of the plausibility of a claim about intended future use or projected outcome, through the provision of objective evidence; bodies operate under ISO/IEC 17029.

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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

Verifiable credential

A tamper-evident credential whose authorship can be cryptographically verified; W3C published the Verifiable Credentials Data Model v2.0 as a Recommendation on 15 May 2025.

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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

Verification

Confirmation of the truthfulness of a claim about events or results that have already occurred, through the provision of objective evidence; bodies operate under ISO/IEC 17029.

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