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A historical reference year against which an organisation's emissions are compared to track performance and set reduction targets over time.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.
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