Glossary
Everything you need to know about carbon accounting, emissions reporting, and sustainability frameworks — explained simply.
The process of measuring greenhouse gas emissions produced by an organisation, product, or activity.
Direct emissions from owned or controlled sources such as company vehicles and on-site fuel combustion.
Indirect emissions from the generation of purchased electricity, steam, heating, and cooling.
All other indirect emissions that occur across the value chain, both upstream and downstream.
The global standard for measuring and managing greenhouse gas emissions from businesses and governments.
UK mandatory Streamlined Energy and Carbon Reporting for qualifying large companies and LLPs.
A published plan showing current emissions and targets, required for UK government contracts over £5 million.
UK government-published conversion factors that translate activity data into greenhouse gas emissions.
The state where greenhouse gas emissions produced are balanced by an equivalent amount removed from the atmosphere.
The total amount of greenhouse gases emitted directly and indirectly by an organisation, event, or product.
Any gas that absorbs infrared radiation in the atmosphere, including carbon dioxide, methane, nitrous oxide, and fluorinated gases as defined by the Kyoto Protocol.
A universal unit that expresses the global warming potential of all greenhouse gases relative to one unit of carbon dioxide over a 100-year period.
A coefficient that converts activity data such as litres of fuel or kilowatt-hours of electricity into the corresponding quantity of greenhouse gas emissions.
A status achieved when an organisation's measured carbon emissions are fully compensated through a combination of internal reductions and the purchase of verified carbon offsets.
A reduction or removal of greenhouse gas emissions made elsewhere to compensate for emissions that cannot yet be eliminated, typically measured in tonnes of CO2e.
A tradeable certificate representing the right to emit one tonne of CO2e, issued under a compliance scheme such as the UK ETS or a voluntary standard like Gold Standard.
The boundary that determines which operations and entities are included in a company's GHG inventory, set using either the equity share or control approach.
The boundary that classifies a company's direct and indirect emissions into Scope 1, 2, and 3 categories once the organisational boundary has been established.
A historical reference year against which an organisation's emissions are compared to track performance and set reduction targets over time.
A ratio that expresses emissions relative to a business metric such as tCO2e per million pounds of revenue, per employee, or per square metre of floor space.
Greenhouse gas emissions from sources owned or directly controlled by the reporting organisation, corresponding to Scope 1 of the GHG Protocol.
Greenhouse gas emissions that result from an organisation's activities but occur at sources owned or controlled by another entity, covering Scopes 2 and 3.
Unintentional releases of greenhouse gases from pressurised equipment, including refrigerant leaks from air-conditioning systems and gas leaks from pipework.
Greenhouse gases released from the burning of fossil fuels such as natural gas, diesel, and petrol in boilers, furnaces, and company vehicles.
Greenhouse gases released as a by-product of industrial or chemical processes rather than from the combustion of fuels, such as CO2 from cement clinker production.
CO2 emissions from the combustion or decomposition of biologically based materials such as biomass, biofuels, and organic waste, reported separately under the GHG Protocol.
The upstream emissions associated with extracting, refining, and transporting a fuel before it is used, covering the supply chain from source to point of delivery.
The emissions produced when a fuel is combusted in a vehicle or piece of equipment, covering the point from fuel tank to the energy output.
A Scope 2 accounting approach that calculates emissions using the average grid emission factor for the location where electricity is consumed.
A Scope 2 accounting approach that reflects the emissions from the specific electricity supply a company has chosen, using instruments such as REGOs or contractual tariffs.
A Scope 3 estimation technique that multiplies procurement spend by sector-level emission factors expressed as kgCO2e per pound, typically used when activity data is unavailable.
A Scope 3 calculation approach that uses real activity data such as kilometres travelled or kilowatt-hours consumed, combined with published emission factors, for higher accuracy.
The most accurate Scope 3 approach, using emissions data provided directly by a supplier for the specific goods or services purchased.
A Scope 3 estimation technique that uses industry-average emission factors per unit of product or material when supplier-specific data is not available.
The process of identifying which Scope 3 categories are most significant to an organisation's total footprint, used to prioritise data collection and reduction efforts.
A curated collection of conversion factors such as DEFRA, BEIS, ecoinvent, or EPA used to translate activity or spend data into greenhouse gas emissions.
A rating applied to emissions data that reflects its accuracy, completeness, and reliability, helping organisations identify where estimates should be improved with primary data.
A quantitative assessment of the potential range of error in a GHG inventory, arising from measurement precision, emission factor variability, and data gaps.
The method an organisation uses to determine which subsidiaries and operations to include in its GHG inventory, choosing between equity share or control-based methods.
A GHG Protocol consolidation method where an organisation accounts for emissions in proportion to its percentage ownership stake in each operation.
A consolidation method where an organisation accounts for 100% of emissions from operations over which it has the ability to direct financial and operating policies.
A consolidation method where an organisation accounts for 100% of emissions from operations over which it has full authority to introduce and implement operating policies.
Emissions reduction targets validated by the Science Based Targets initiative as consistent with the level of decarbonisation required to meet the Paris Agreement goals.
An annual environmental disclosure questionnaire run by CDP (formerly the Carbon Disclosure Project) through which organisations report climate, water, and forest-related data to investors and customers.
A framework for reporting climate-related financial risks and opportunities across governance, strategy, risk management, and metrics and targets, mandatory for large UK companies.
A mandatory UK scheme requiring large undertakings to conduct ESOS assessments of energy use every four years and identify cost-effective energy efficiency measures.
A UK government procurement policy note requiring suppliers bidding for contracts over £5 million to publish a Carbon Reduction Plan detailing their Scope 1, 2, and a subset of Scope 3 emissions.
A BSI standard for managing whole-life carbon in infrastructure, providing a framework for measuring and reducing embodied and operational emissions across the asset lifecycle.
UK regulations setting a minimum EPC rating for rented commercial and domestic properties, currently requiring at least an E rating with proposals to raise the threshold.
The UK's post-Brexit cap-and-trade system that requires high-emitting installations and aviation operators to surrender allowances for each tonne of CO2e emitted.
Category 1 of Scope 3 covers all upstream emissions from the production of products purchased or acquired by the reporting company in the reporting year, including both goods and services.
Category 2 of Scope 3 covers upstream emissions from the production of capital goods purchased by the reporting company, including buildings, vehicles, machinery, and equipment with a useful life beyond one year.
Category 3 of Scope 3 covers emissions from fuel and energy purchased by the reporting company that are not already included in Scope 1 or Scope 2, including well-to-tank emissions, transmission and distribution losses, and generation of purchased electricity.
Category 4 of Scope 3 covers emissions from the transportation and distribution of purchased products between a company’s tier 1 suppliers and its own operations, paid for by the reporting company or a third party.
Category 5 of Scope 3 covers emissions from the disposal and treatment of waste generated by the reporting company’s operations in facilities not owned or controlled by the company.
Category 6 of Scope 3 covers emissions from the transportation of employees for business-related activities in vehicles not owned or operated by the reporting company, including flights, rail, taxis, and hotel stays.
Category 7 of Scope 3 covers emissions from employees travelling between their homes and their worksites, including car, public transport, cycling, and walking.
Category 8 of Scope 3 covers emissions from the operation of assets leased by the reporting company that are not already included in Scope 1 or Scope 2.
Category 9 of Scope 3 covers emissions from the transportation and distribution of sold products from the reporting company to the end consumer, where the transportation is not paid for by the reporting company.
Category 10 of Scope 3 covers emissions from the processing of intermediate products sold by the reporting company by downstream companies before reaching the end consumer.
Category 11 of Scope 3 covers the emissions from the end use of goods and services sold by the reporting company over their expected lifetime.
Category 12 of Scope 3 covers emissions from the disposal and treatment of products sold by the reporting company at the end of their useful life.
Category 13 of Scope 3 covers emissions from the operation of assets owned by the reporting company and leased to other entities, where those emissions are not included in Scope 1 or Scope 2.
Category 14 of Scope 3 covers emissions from the operation of franchises not included in the franchisor’s Scope 1 or Scope 2 inventory.
Category 15 of Scope 3 covers emissions associated with the reporting company’s financial investments, including equity and debt investments, project finance, and managed investments.
The CSRD is an EU directive requiring large companies and listed SMEs to report detailed sustainability information according to mandatory European Sustainability Reporting Standards (ESRS), including comprehensive climate and emissions data.
The ISSB is a standard-setting body under the IFRS Foundation that has developed global baseline sustainability disclosure standards (IFRS S1 and IFRS S2) for capital markets.
ESRS are the mandatory reporting standards under the CSRD, developed by EFRAG, covering environmental, social, and governance topics including detailed climate and emissions disclosures.
The EU Taxonomy is a classification system that defines which economic activities are environmentally sustainable, providing a common language for investors, companies, and policymakers.
ISO 14064 is an international standard for quantifying, monitoring, reporting, and verifying greenhouse gas emissions and removals at the organisation and project level.
The Paris Agreement is a legally binding international treaty adopted in 2015 that commits signatory nations to limit global warming to well below 2°C above pre-industrial levels, with efforts to limit the increase to 1.5°C.
Global warming potential (GWP) is a measure of how much heat a greenhouse gas traps in the atmosphere over a specified time period, relative to carbon dioxide.
Decarbonisation is the process of reducing greenhouse gas emissions across an organisation, sector, or economy, with the ultimate goal of reaching net zero emissions.
Energy efficiency means using less energy to deliver the same level of service, output, or comfort, reducing both costs and greenhouse gas emissions.
Renewable energy is energy generated from naturally replenishing sources such as wind, solar, hydro, biomass, and geothermal, producing little or no direct greenhouse gas emissions.
REGOs are certificates issued by Ofgem that prove electricity has been generated from renewable sources, used by suppliers to evidence green tariff claims.
A PPA is a long-term contract between an electricity buyer and a renewable energy generator, providing the buyer with a fixed-price supply of renewable electricity and associated certificates.
A green tariff is an electricity supply contract where the supplier matches the customer’s consumption with renewable energy certificates such as REGOs.
A transition plan is a time-bound strategy that sets out how an organisation will adapt its business model and operations to achieve net zero emissions.
An internal carbon price is a monetary value assigned by an organisation to each tonne of CO₂e it emits, used to guide investment decisions and incentivise emission reductions.
A shadow carbon price is a hypothetical cost applied to carbon emissions within internal decision-making processes, without actual financial transfers, to guide low-carbon investment choices.
The voluntary carbon market is the system through which companies, individuals, and organisations purchase carbon credits on a voluntary basis to offset emissions beyond regulatory requirements.
A carbon price is the cost assigned to emitting one tonne of CO₂e, established through compliance markets, carbon taxes, or voluntary market transactions.
A carbon tax is a government-imposed fee on each tonne of CO₂e emitted, designed to incentivise emission reductions by making pollution more expensive.
Carbon leakage occurs when climate policies in one jurisdiction cause businesses to relocate production or sourcing to regions with weaker carbon regulations, resulting in no net reduction in global emissions.
Additionality means that a carbon credit project would not have occurred without the financial incentive provided by carbon credit revenue, ensuring the emission reduction is genuine and additional to business-as-usual.
Permanence refers to the long-term durability of a carbon removal or storage, ensuring that captured carbon remains sequestered and is not re-released to the atmosphere.
An energy audit is a systematic assessment of an organisation’s energy use that identifies consumption patterns, inefficiencies, and opportunities for reduction.
ISO 50001 is an international standard for energy management systems (EnMS), providing a framework for organisations to systematically manage and reduce energy consumption.
A heat pump is an electrically powered device that extracts heat from the air, ground, or water and transfers it into a building for heating (or reverses for cooling), producing 2–4 times more heat energy than the electrical energy it consumes.
An electric vehicle is a vehicle powered entirely or primarily by an electric motor and rechargeable battery, producing zero direct tailpipe emissions.
Embodied carbon is the total greenhouse gas emissions associated with the extraction, manufacturing, transportation, construction, and end-of-life of a material, product, or building.
CBAM is a trade policy instrument that places a carbon price on imports of certain carbon-intensive goods, preventing carbon leakage by equalising the carbon cost between domestic and imported products.
The Climate Change Act 2008 is the UK’s foundational climate legislation, establishing legally binding targets for greenhouse gas emission reductions and creating the framework for UK climate policy.
A carbon budget is the maximum cumulative amount of greenhouse gas emissions permitted over a defined period, used at global, national, and organisational levels to guide decarbonisation trajectories.
The IPCC is the United Nations body that assesses the science of climate change, providing comprehensive reports that inform policy decisions and underpin emission accounting frameworks.
Carbon accounting software is a digital platform that automates the collection, calculation, and reporting of greenhouse gas emissions data for organisations.
Automated data collection refers to the use of technology to gather emissions-related activity data without manual entry, using API integrations, smart meters, OCR, and other digital methods.
A life cycle assessment is a systematic analysis of the environmental impacts of a product, service, or process throughout its entire life cycle, from raw material extraction to end-of-life disposal.
A product carbon footprint is the total greenhouse gas emissions associated with a product throughout its life cycle, from raw material extraction through manufacturing, distribution, use, and disposal.
Verification and assurance is the independent assessment of an organisation’s greenhouse gas emissions data and reporting by a qualified third party, providing stakeholders with confidence in the accuracy and completeness of the disclosed information.
Supplier engagement is the process of working with suppliers to collect emissions data, set reduction targets, and implement decarbonisation measures across the supply chain.
A Scope 3 hotspot analysis identifies which categories and sources within an organisation’s value chain emissions are the most significant, enabling targeted data improvement and reduction efforts.
Fleet emissions are the greenhouse gases produced by an organisation’s owned or controlled vehicles, typically reported as Scope 1 for directly operated vehicles and Scope 3 for grey fleet.
Grey fleet refers to employees’ personal vehicles used for business travel, with emissions typically reported under Scope 3 Category 6.
The waste hierarchy is a framework that ranks waste management options by environmental preference, from most to least desirable: prevention, reuse, recycling, recovery, and disposal.
Landfill emissions are greenhouse gases — primarily methane (CH₄) — produced by the anaerobic decomposition of organic waste in landfill sites.
A sustainability report is a publication by an organisation disclosing its environmental, social, and governance (ESG) performance, including greenhouse gas emissions, climate targets, and sustainability initiatives.
An emissions inventory is a comprehensive quantified record of all greenhouse gas emissions and removals associated with an organisation over a defined reporting period.
Carbon disclosure is the public reporting of an organisation’s greenhouse gas emissions, climate risks, reduction targets, and transition strategy to stakeholders.
Smart metering uses digital meters to automatically record and transmit energy consumption data at frequent intervals, enabling more accurate carbon accounting and energy management.
A carbon dashboard is a visual analytics interface that displays an organisation’s greenhouse gas emissions data, trends, and performance against targets in real time or near-real time.
An EPC is a rating that shows the energy efficiency of a building on a scale from A (most efficient) to G (least efficient), required for buildings that are sold, rented, or constructed in the UK.
Supply chain decarbonisation is the systematic process of reducing greenhouse gas emissions across an organisation’s upstream and downstream value chain, typically the largest component of its total carbon footprint.
Methane is a potent greenhouse gas with a global warming potential approximately 28 times that of CO₂ over 100 years, emitted from agriculture, fossil fuel extraction, landfill decomposition, and other sources.
Nature-based solutions are approaches that use natural ecosystems to address climate change, including afforestation, peatland restoration, mangrove protection, and regenerative agriculture, which sequester carbon while providing biodiversity and social co-benefits.
A circular economy is an economic model that aims to eliminate waste and pollution, keep products and materials in use for as long as possible, and regenerate natural systems.
GRI Standards are the world’s most widely used voluntary sustainability reporting framework, providing a comprehensive set of disclosures for economic, environmental, and social topics.
SFDR is an EU regulation requiring financial market participants to disclose how they integrate sustainability risks and consider adverse sustainability impacts in their investment decisions.
Green bonds are fixed-income instruments where the proceeds are exclusively used to finance or refinance projects with positive environmental benefits, including renewable energy, energy efficiency, and clean transport.
Sustainable finance is the integration of environmental, social, and governance (ESG) considerations into financial services and investment decisions to support the transition to a sustainable economy.
Climate risk encompasses the potential negative impacts on an organisation’s operations, finances, and strategy from both the physical effects of climate change and the transition to a low-carbon economy.
Physical risk is the potential financial and operational impact on organisations from the direct effects of climate change, including extreme weather events, rising temperatures, and sea level rise.
Transition risk is the potential financial and strategic impact on organisations from the policy, technology, market, and reputational changes associated with the shift to a low-carbon economy.
Scenario analysis is a strategic planning tool that models how different climate pathways — typically 1.5°C, 2°C, and 4°C warming — could affect an organisation’s operations, strategy, and financial performance.
Stranded assets are investments or resources that lose their value prematurely due to the transition to a low-carbon economy, including fossil fuel reserves, carbon-intensive infrastructure, and high-emission buildings.
A just transition is the principle that the shift to a low-carbon economy should be fair and inclusive, protecting workers, communities, and consumers who may be disproportionately affected.
The UK Net Zero Strategy is the government’s plan for how the UK will achieve its legally binding target of net zero greenhouse gas emissions by 2050.
Double counting in carbon accounting occurs when the same greenhouse gas emissions are counted more than once, either within a single inventory or across the inventories of different organisations.
Carbon sequestration is the process of capturing and storing atmospheric carbon dioxide, either through natural processes (forests, soils, oceans) or engineered solutions (CCS, DACCS).
Gold Standard is a certification standard for carbon credits and sustainable development projects, known for its rigorous quality criteria including strong additionality, stakeholder consultation, and sustainable development co-benefits.
Verra’s Verified Carbon Standard (VCS) is the world’s largest voluntary carbon credit programme, certifying projects that reduce or remove greenhouse gas emissions.
REDD+ is a UN framework that provides financial incentives for developing countries to reduce emissions from deforestation and forest degradation, while promoting conservation and sustainable forest management.
Climate mitigation encompasses actions that reduce or prevent greenhouse gas emissions, or enhance carbon sinks, to limit the extent of global warming.
Climate adaptation is the process of adjusting to the current and expected effects of climate change, reducing vulnerability and building resilience in operations, assets, and communities.
Scope 3 screening is an initial assessment of all 15 Scope 3 categories to estimate their relative magnitude and identify which are material for detailed measurement.
An energy management system (EnMS) is a systematic framework for managing energy use, covering policy, objectives, action plans, monitoring, and continuous improvement.
The Climate Change Levy is a UK tax on the supply of energy to businesses and the public sector, designed to incentivise energy efficiency and reduce greenhouse gas emissions.
An absolute emissions target commits an organisation to reducing its total greenhouse gas emissions by a specific amount or percentage from a base year, regardless of changes in business size or output.
Carbon intensity is the amount of greenhouse gas emissions produced per unit of activity, output, or economic value, enabling normalised comparison across time periods and between organisations.
Base year recalculation is the process of adjusting an organisation’s historical base year emissions to account for significant structural changes, ensuring meaningful year-on-year comparison.
Refrigerant emissions are greenhouse gases released from air conditioning, refrigeration, and heat pump systems through leakage, maintenance, or end-of-life disposal.
An EPD is a standardised, third-party verified document that reports the environmental impact of a product over its life cycle, based on Life Cycle Assessment (LCA) methodology.
The NFRD was an EU directive requiring large public-interest entities to disclose information on environmental, social, and governance matters, now superseded by the CSRD.
Third-party verification is the independent assessment of an organisation’s greenhouse gas data by a qualified external verifier, providing assurance to stakeholders that the reported emissions are accurate and complete.
Limited assurance is a level of independent verification that provides moderate confidence that no material misstatement exists in reported greenhouse gas emissions, involving primarily inquiry and analytical procedures.
Reasonable assurance is the highest level of independent verification, providing high confidence that reported greenhouse gas emissions are free from material misstatement, involving extensive testing and evidence gathering.
ESG is a framework used by investors, regulators, and organisations to evaluate corporate performance across environmental, social, and governance dimensions, with climate and emissions being central to the environmental pillar.
COP is the annual United Nations climate change conference where signatory nations to the UNFCCC negotiate and review global action on climate change.
CCS is the process of capturing CO₂ emissions from industrial sources or power generation, transporting it, and storing it permanently in underground geological formations.
Greenwashing is the practice of making misleading or unsubstantiated claims about the environmental performance of a product, service, or organisation to appear more sustainable than reality.
ISO 14001 is an international standard for environmental management systems (EMS), providing a framework for organisations to manage their environmental responsibilities systematically.
The SDGs are 17 interconnected global goals adopted by the United Nations in 2015, providing a shared blueprint for peace and prosperity for people and the planet by 2030.
The reporting boundary defines the scope of entities, operations, and emission sources included in an organisation’s greenhouse gas inventory.
Travel emissions are the greenhouse gases produced by all forms of business-related travel, including flights, rail, road, and hotel accommodation.
Modal shift is the transition from higher-emission transport modes to lower-emission alternatives, such as switching freight from road to rail or business travel from air to rail.
Zero waste to landfill is a commitment to divert 100% (or near 100%) of operational waste from landfill disposal through recycling, composting, anaerobic digestion, and energy recovery.
Direct air capture is a technology that extracts CO₂ directly from the ambient atmosphere using chemical processes, providing a method for carbon dioxide removal independent of emission sources.
Biochar is a stable, carbon-rich material produced by heating organic biomass in the absence of oxygen (pyrolysis), which can sequester carbon in soil for hundreds to thousands of years.
Soil carbon refers to the organic carbon stored in soils, which can be increased through regenerative agricultural practices to sequester atmospheric CO₂.
Fluorinated gases are synthetic greenhouse gases with very high global warming potentials, used in refrigeration, air conditioning, insulation, and industrial processes.
Residual emissions are the greenhouse gas emissions that remain after an organisation has implemented all feasible reduction measures, representing the gap that must be addressed through carbon removal to achieve net zero.
Insetting is the practice of investing in carbon reduction or removal projects within an organisation’s own value chain, rather than purchasing offsets from unrelated third-party projects.
Cradle-to-gate is a lifecycle boundary that covers all emissions from raw material extraction through manufacturing, stopping at the factory gate before the product is distributed to the customer.
Cradle-to-grave is a lifecycle boundary covering all emissions from raw material extraction through manufacturing, distribution, product use, and end-of-life disposal or recycling.
Carbon literacy is an awareness of the carbon costs and impacts of everyday activities and the ability and motivation to reduce emissions on an individual and organisational level.
The F-Gas Regulation is UK legislation phasing down the use of fluorinated greenhouse gases (particularly HFCs) in refrigeration, air conditioning, and other applications.
The European Green Deal is the EU’s comprehensive policy package aiming to make Europe the first climate-neutral continent by 2050, covering energy, transport, industry, agriculture, and finance.
NDCs are national climate action plans submitted under the Paris Agreement, setting out each country’s targets and measures for reducing greenhouse gas emissions.
The SBTi Corporate Net-Zero Standard provides a framework for companies to set net zero targets aligned with climate science, requiring both near-term emission reductions and long-term neutralisation of residual emissions.
Near-term targets are science-based emission reduction goals covering a 5–10 year timeframe, requiring specific annual reductions in Scope 1, 2, and Scope 3 emissions.
Long-term targets are emission reduction goals reaching to 2050 or earlier, requiring at least 90% reduction from baseline emissions as part of a net zero commitment.
The carbon management hierarchy prioritises emission reduction actions from most to least preferable: avoid, reduce, substitute, compensate.
An abatement cost curve ranks emission reduction measures by cost per tonne of CO₂e avoided, helping organisations prioritise investments from lowest to highest cost.
Part L of the Building Regulations sets the minimum energy performance standards for new and existing buildings in England, including requirements for insulation, heating systems, and overall energy efficiency.
A DEC is an energy rating for public buildings over 250 m² based on actual energy consumption, displayed publicly to show how energy-efficiently the building is being operated.
A CCA is a voluntary agreement between UK industrial sectors and the Environment Agency to reduce energy use and emissions, in exchange for a significant discount on the Climate Change Levy.
EPR is a policy approach that makes producers financially and/or physically responsible for the environmental impacts of their products throughout their lifecycle, including end-of-life disposal.
Financed emissions are the greenhouse gas emissions associated with the lending and investment activities of financial institutions, attributed proportionally based on ownership or financing share.
PCAF is a global partnership that has developed the standard methodology for financial institutions to measure and disclose greenhouse gas emissions associated with their loans and investments.
Carbon removals are activities that actively draw down CO₂ from the atmosphere and store it durably, as distinct from emission reductions or avoidance.
UK SDS are the forthcoming UK-specific sustainability disclosure standards based on the ISSB’s IFRS S1 and S2, expected to become mandatory for large UK companies.
Green hushing is the practice of deliberately underreporting or staying silent about sustainability efforts and climate targets to avoid scrutiny, accusations of greenwashing, or regulatory attention.
Value chain mapping is the process of identifying and documenting all upstream and downstream activities, entities, and flows in an organisation’s value chain to understand where emissions occur.
The UK Plastic Packaging Tax charges £217.85 per tonne (2024/25) on plastic packaging that contains less than 30% recycled content, incentivising the use of recycled materials.
Scope 3 category mapping is the process of assigning an organisation’s activities and data sources to the correct GHG Protocol Scope 3 categories (1–15) for accurate emissions reporting.
The positive climate impact created when a product, service, or organisation enables emission reductions beyond its own value chain — the beneficial counterpart to a carbon footprint.
The total volume of freshwater used to produce goods and services consumed by an organisation, measured across the full supply chain including blue water (surface/ground), green water (rainwater), and grey water (dilution of pollutants).
A planning requirement in England under the Environment Act 2021 that mandates all new developments deliver at least a 10% increase in biodiversity value compared to the pre-development baseline.
The wider economic, social, and environmental benefits that an organisation delivers to communities and stakeholders beyond its core commercial activities, increasingly measured alongside carbon and sustainability metrics.
A classification system that defines which economic activities qualify as environmentally sustainable, providing a common language for investors, companies, and policymakers to identify green investments.
The total greenhouse gas emissions associated with a building or infrastructure asset over its entire lifecycle, from raw material extraction through construction, operation, maintenance, and end-of-life demolition or recycling.
The process of analysing how different climate pathways — such as 1.5°C, 2°C, or 4°C warming — might affect an organisation's operations, supply chains, and financial performance over the medium to long term.
Greenhouse gas emissions that would have occurred in a baseline scenario but are prevented through the use of a specific product, service, or technology — reported outside the organisational boundary as a separate metric.
A tradeable certificate proving that one megawatt-hour of electricity was generated from a specific renewable energy source, used to substantiate market-based Scope 2 emission claims.
Indirect greenhouse gas emissions that occur in the supply chain before a product or service reaches the reporting organisation, covering Scope 3 Categories 1-8 under the GHG Protocol.
Indirect greenhouse gas emissions that occur after a product or service leaves the reporting organisation, covering Scope 3 Categories 9-15 under the GHG Protocol.
A strategic document that sets out an organisation's pathway to achieving its climate goals, including specific emission reduction targets, actions, timelines, responsibilities, and investment requirements.
The greenhouse gas emissions embedded in an organisation's purchased goods, services, and materials — typically the largest source of corporate emissions, reported primarily under Scope 3 Category 1.
An economic modelling approach that estimates environmental impacts by mapping the interdependencies between sectors of the economy, used as the basis for spend-based emission factors in Scope 3 calculations.
The greenhouse gas emissions from data centre operations, including electricity for servers and cooling, embodied carbon of IT equipment, and associated water consumption — a growing focus area as digital infrastructure expands.
A commercial lease that includes provisions requiring landlord and tenant to cooperate on improving the environmental performance of a building, including energy efficiency, carbon reduction, and sustainability data sharing.
A detailed roadmap showing the year-by-year emission reduction trajectory an organisation must follow to reach net-zero emissions by a target date, typically aligned with science-based methodologies.
The established frameworks and methodologies that govern how organisations measure, report, and verify their greenhouse gas emissions, with the GHG Protocol being the most widely adopted global standard.
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