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Glossaries
Sustainability Glossary
Sustainability Terms
Parents
Sustainability Glossary
Children
Absolute emissions
Absolute target
Accounting
Activity type
Attribution factor
Avoided emissions
Base year
Base year emissions
Base year emissions recalculation
Baseline
Biofuels
Biogenic carbon dioxide (CO2) emissions
Carbon Dioxide
Carbon Dioxide Equivalent
Carbon Intensity
Carbon sequestration
CDP
Certified Emission Reduction
Certified Emission Reductions (CERs)
Consumption Emissions
Contractual Instruments
Corporate Sustainability Reporting Directive
Cross
CSRD
Digital Product Producer
Digital Service
Direct emissions
Direct GHG emissions
Direct monitoring
Double counting
Double Materiality Requirement
Dual Reporting
Electricity Calculation Approach
Emission Factors
Emissions
Emissions Inventory Scope
Emissions Trading Scheme
Energy Utility
ESRS
European Sustainability Reporting Standards
Federal Test Procedure
Fugitive emissions
GEMIS
General
Generated Emissions
GHG
GHG accounting
GHG accounting of financial portfolios
GHG Accounting Principles
GHG Calculation Tools
GHG capture
GHG credit
GHG exposure
GHG Inventory
GHG Inventory Boundary
GHG liability
GHG offset
GHG program
GHG project
GHG Protocol
GHG Protocol calculation tools
GHG Protocol Corporate Accounting and Reporting Standard
GHG Protocol Initiative
GHG Protocol Project Quantification Standard
GHG Protocol sector specific calculation tools
GHG public report
GHG registry
GHG removal
GHG Reporting
GHG sink
GHG source
GHG Standards
GHG trades
Global Reporting Initiative
Global Warming Potential
Governance
Greenhouse gas (GHG) emissions
Greenhouse Gas Protocol
Greenhouse gases (GHG)
Group company /subsidiary
HCFC
Hydrochlorofluorocarbons
Hydrofluorocarbons
Indirect emissions
Indirect GHG emissions
Integrated Pollution and Control Directive
Intensity ratios
Intensity target
Intergovernmental Panel on Climate Change
Inventory
Inventory boundary
Inventory quality
IPCC
licenses
Material discrepancy
Materiality threshold
May
Measure
Methane
Metric
minimum emissions accounting threshold
Mobile combustion
Model uncertainty
MWh
N2O
new_context
NF3
NGO
Nitrous Oxide
Operation
Operational boundaries
Operational Control
Organic growth/decline
Organizational boundaries
Outsourcing
Parameter uncertainty
Paris Agreement
Partnership for Carbon Accounting Financials (PCAF)
PCAF
Perfluorocarbons
PFC
Portfolio GHG Accounting
Primary effects
Process emissions
Production Emissions
Productivity/efficiency ratios
Productivity/Efficiency Ratios
Ratio indicator
Refrigerant
Relevance
Renewable energy
Reporting
Required
Reversibility of reductions
Rolling base year
Sample Goal
SBT
SBTi-FI
Scenario analysis
Science
Science Based Targets Initiative
Scientific Uncertainty
Scope
Scope 1 Emissions
Scope 1 inventory
Scope 2 Emissions
Scope 2 inventory
Scope 3 category 15 (investment) emissions
Scope 3 Emissions
Scope 3 inventory
Scope 3.1 Purchased goods and services
Scope 3.10 Processing of sold products
Scope 3.11 Use of sold products
Scope 3.12 End
Scope 3.13 Downstream leased assets
Scope 3.14 Franchises
Scope 3.15 Investments
Scope 3.2 Capital Goods
Scope 3.3 Fuel
Scope 3.4 Upstream transportation and distribution
Scope 3.5 Waste generated in operations
Scope 3.6 Business travel
Scope 3.7 Employee commuting
Scope 3.8 Upstream leased assets
Scope 3.9 Downstream transportation and distribution
Scope of works
Secondary effects (Leakage)
Sequestered atmospheric carbon
Sequestered emissions
SF6
Shall
Should
Significance threshold
Standards
Static Data Product
Stationary Combustion
Structural change
Sulfur Hexafluoride
Sustainability
Target base year
Target boundary
Target commitment period
Target completion date
Target double counting policy
Task Force on Climate-related Financial Disclosures
TCFD
tCO2e
Territorial Approach
Total balance sheet value
Transmission & Distribution
Transparency
Uncertainty
UNEP FI
UNFCCC
United Nations Framework Convention on Climate Change (UNFCCC)
Usage Measurements
Value chain emissions
Vehicle make
Vehicle model
Verification
World Harmonized Light-duty Vehicles Test Procedure (WLTP)
World Input Output Database (WIOD)
World Resources Institute