Anthropogenic Emissions: Emissions of greenhouse gases (GHGs), precursors of GHGs and aerosols caused by human activities. These activities include the burning of fossil fuels, deforestation, land use and land-use changes (LULUC), livestock production, fertilization, waste management, and industrial processes. (Source)

Carbon Accounting: Carbon accounting is the process that allows to count, inventory, track, and report an organization’s greenhouse gas (GHG) emissions. It is also known as greenhouse gas accounting, carbon auditing, carbon inventory or greenhouse gas inventory. (Source)

Carbon Budget: The maximum amount of cumulative net global anthropogenic CO2 emissions that would result in limiting global warming to a given level with a given probability, taking into account the effect of other anthropogenic climate forcers. This is referred to as the total carbon budget when expressed starting from the pre-industrial period, and as the remaining carbon budget when expressed from a recently specified date. (Source)

Carbon Capture and Storage (CCS): A process in which a relatively pure stream of carbon dioxide (CO2) from industrial and energy-related sources is separated (captured), conditioned, compressed and transported to a storage location for long-term isolation from the atmosphere. (Source)

Carbon Dioxide (CO2): A naturally occurring gas, CO2 is also a by-product of burning fossil fuels (such as oil, gas and coal), of burning biomass, of land-use change (LUC) and of industrial processes (e.g., cement production). It is the principal anthropogenic greenhouse gas (GHG) that affects the Earth’s radiative balance. It is the reference gas against which other GHGs are measured and therefore has a global warming potential (GWP) of 1. (Source)

Carbon Dioxide Equivalent (CO2e): A carbon dioxide equivalent or CO2 equivalent, abbreviated as CO2-eq is a metric measure used to compare the emissions from various greenhouse gases on the basis of their global-warming potential (GWP), by converting amounts of other gases to the equivalent amount of carbon dioxide with the same global warming potential. (Source)

Carbon Footprint: The amount of carbon dioxide released into the atmosphere as a result of the activities of a particular individual, organization, or community. (Source)

Carbon Neutrality: Condition in which anthropogenic CO2 emissions associated with a subject are balanced by anthropogenic CO2 removals. Carbon neutrality and net zero CO2 emissions are overlapping concept. (Source)

Carbon Offsets: A compensatory measure made by an individual or company for carbon emissions, usually through sponsoring activities or projects which increase carbon dioxide absorption. (Source)

Climate Change: A change in the state of the climate that can be identified (e.g., by using statistical tests) by changes in the mean and/ or the variability of its properties and that persists for an extended period, typically decades or longer. Climate change may be due to natural internal processes or external forcings such as modulations of the solar cycles, volcanic eruptions and persistent anthropogenic changes in the composition of the atmosphere or in land use. (Source)

Corporate Social Responsibility: The incorporation of ethical elements, such as the public interest and environmental concern, into the planning of business strategy. (Source)

Decarbonisation (Strategy): The process of stopping or reducing carbon gases, especially carbon dioxide, being released into the atmosphere as the result of a process, for example, the burning of fossil fuels. (Source)

Direct Emissions: Direct GHG emissions are emissions from sources that are owned or controlled by the reporting entity. (Source)

Global Warming Potential (GWP): An index measuring the radiative forcing following an emission of a unit mass of a given substance, accumulated over a chosen time horizon, relative to that of the reference substance, carbon dioxide (CO2). The GWP thus represents the combined effect of the differing times these substances remain in the atmosphere and their effectiveness in causing radiative forcing. (Source)

Greenhouse Effect: The infrared radiative effect of all infrared-absorbing constituents in the atmosphere. Greenhouse gases (GHGs), clouds, and some aerosols absorb terrestrial radiation emitted by the Earth’s surface and elsewhere in the atmosphere. These substances emit infrared radiation in all directions, but, everything else being equal, the net amount emitted to space is normally less than would have been emitted in the absence of these absorbers because of the decline of temperature with altitude in the troposphere and the consequent weakening of emission. An increase in the concentration of GHGs increases the magnitude of this effect; the difference is sometimes called the enhanced greenhouse effect. The change in a GHG concentration because of anthropogenic emissions contributes to an instantaneous radiative forcing. (Source)

Greenhouse Gas Protocol: GHG Protocol establishes comprehensive global standardized frameworks to measure and manage greenhouse gas (GHG) emissions from private and public sector operations, value chains and mitigation actions. (Source)

Greenhouse Gases (GHG): Gaseous constituents of the atmosphere, both natural and anthropogenic, that absorb and emit radiation at specific wavelengths within the spectrum of radiation emitted by the Earth’s surface, by the atmosphere itself, and by clouds. This property causes the greenhouse effect. (Source)

Greenhouse Gases Emissions Metric: A simplified relationship used to quantify the effect of emitting a unit mass of a given greenhouse gas on a specified key measure of climate change. A relative GHG emission metric expresses the effect from one gas relative to the effect of emitting a unit mass of a reference GHG on the same measure of climate change. (Source)

Greenhouse Gas Neutrality: Condition in which metricweighted anthropogenic greenhouse gas (GHG) emissions associated with a subject are balanced by metric-weighted anthropogenic GHG removals. (Source)

Global Warming: Global warming refers to the increase in global surface temperature relative to a baseline reference period, averaging over a period sufficient to remove interannual variations (e.g., 20 or 30 years). A common choice for the baseline is 1850–1900 (the earliest period of reliable observations with sufficient geographic coverage), with more modern baselines used depending upon the application. (Source)

Heatwave: A period of abnormally hot weather, often defined with reference to a relative temperature threshold, lasting from two days to months. (Source)

Indirect Emissions: Indirect GHG emissions are emissions that are a consequence of the activities of the reporting entity, but occur at sources owned or controlled by another entity. (Source)

Life-cycle Analysis: LCA is a technique to assess the environmental aspects and potential impacts associated with a product, process, or service. (Source)

Scope 1 emissions: All the direct emissions from owned or controlled sources that a company produce. (Source)

Scope 2 emissions: All the indirect emissions from the generation of purchased energy consumed by a company. (Source)

Scope 3 emissions: All the emissions (excluding scope 1 & 2) that occur in a company’s value chain. (Source)

Tipping Point: A critical threshold beyond which a system reorganizes, often abruptly and/or irreversibly. (Source)