This guide provides definitions and explanations of essential terms used in carbon accounting, emissions management, and sustainability reporting.
Greenhouse Gases
- Carbon dioxide (CO₂)
- Methane (CH₄)
- Nitrous oxide (N₂O)
- Hydrofluorocarbons (HFCs)
- Perfluorocarbons (PFCs)
- Sulfur hexafluoride (SF₆)
- Nitrogen trifluoride (NF₃)
Carbon Accounting Fundamentals
- Carbon footprint
- Carbon inventory
- Global Warming Potential (GWP)
- CO₂ equivalent (CO₂e)
- Emission factor
- Activity data
- Base year
- Carbon intensity
- Carbon neutral
- Net zero
- Climate positive
Emission Scopes
- Scope 1 emissions
- Scope 2 emissions
- Scope 3 emissions
- Location-based accounting
- Market-based accounting
- Organizational boundaries
- Operational boundaries
Carbon Markets and Offsets
- Carbon credit
- Carbon offset
- Additionality
- Permanence
- Leakage
- Verification
- Validation
- Registry
- Vintage
Reporting and Compliance
- Materiality
- Assurance
- Verification
- Disclosure
- Compliance
- Due diligence
- Greenwashing
- Double counting
- Science-based targets
Sustainability Concepts
- Circular economy
- Life cycle assessment (LCA)
- Embodied carbon
- Operational carbon
- Decarbonization
- Climate mitigation
- Climate adaptation
- Just transition
- ESG (Environmental, Social, Governance)