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Glossary

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
a
a science based target (SBT)
aaa pathway Ⓒ
additionality
atmosphere
avoided emissions – scope 4
b
base year emissions
beccs
bicrs
bio mass
blue carbon
blue hydrogen
c
capitals model
carbon accounting
carbon border adjustment mechanism (CBAM)
carbon budget
carbon capture and storage (CCS)
carbon credit
carbon credit tax
carbon dioxide (CO₂)
carbon dioxide equivalent (CO₂e)
carbon emission tax
carbon itensity
carbon neutral
carbon offsetting
carbon tax
carbon uptake
ccu
circularity
climate change
context-based sustainability (CBS)
corporate sustainability reporting directive (CSRD)
crfd – climate related financial disclosures
csrd (corporate sustainability reporting directive)
d
daccs
double counting
double materiality
e
economic growth and environmental sustainability
emissions (typically carbon) sequestration
emissions (typically carbon) sink
emissions scope (i.e. scope 1, 2 and 3)
energy attributed certificates (eacs)
energy savings opportunities scheme (ESOS)
environmental impact assessment (EIA)
environmental sustainability
eu taxonomy
f
fluorinated greenhouse gases or F-gases
fossil fuels
g
geva – greenhouse gas emissions per value added
glasgow pact (COP26)
global warming potential (GWP)
green carbon
green hydrogen
greenhouse gases (GHG)
greenwashing
i
iea
incineration with energy recovery
indirect emissions
insetting
ipcc (Intergovernmental Panel on Climate Change)
issb
k
kilowatt hour kWh
l
large business
lulucf
m
methane
n
ndc’s (nationally determined contributions)
net zero
nir
non-fungibility
o
offsetting
p
pas 2050
pas 2060
procurement policy note – pin 06/21
r
renewable materials
resource value strategy
reuse
s
science based targets initiative (SBTi)
scope 1, 2 and 3
secr – annual streamlined energy and carbon reporting
sme (small to medium sized enterprise)
suppliers
supply chain
sustainable development goals (sdgs)
sustainable development goals 17
t
target year
task force on climate-related financial disclosures (TCFD)
taxonomy
tcfd – reporting task force on climate related financial disclosures
temperature 1.5˚C aligned (1.5˚C) or well below 2˚C aligned (WB-2˚C) emissions scenarios or pathways
the british standards agency (BSI)
the clean development mechanism
the climate change act – UK
the paris agreement
u
unfcc
upstream emissions and downstream emissions
v
value added
value chain
value chain vs supply chain
w
wbcsd
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