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Aviation radiative-forcing uplift
Aviation radiative-forcing uplift increases a flight emissions estimate to represent non-CO2 warming effects at altitude, such as contrails and changes caused by nitrogen oxides and water vapour.
Avoided emissions
Avoided emissions are estimated greenhouse gas emissions prevented when a solution replaces a credible higher-emitting reference scenario, and they are reported separately from a company’s Scope 1, 2 and 3 inventory.
Carbon Accounting
Carbon accounting is the process of defining a company’s greenhouse gas inventory, collecting activity data, applying emission factors, and reporting Scope 1, Scope 2, and Scope 3 emissions on a consistent basis.
Carbon Emissions
Carbon emissions strictly mean carbon dioxide (CO2) releases, although business reports often use the phrase loosely for all greenhouse gas emissions converted to carbon dioxide equivalent (CO2e).
Carbon footprint of a service
A carbon footprint of a service is the greenhouse gas emissions assigned to a defined service, contract, customer account, or delivery unit for a stated period and boundary.
CO2 equivalent (CO2e)
CO2 equivalent (CO2e) expresses different greenhouse gases in one unit by multiplying each gas's mass by its specified 100-year global warming potential, then adding the converted amounts.
Combustion vs life-cycle emission factors
A combustion emission factor covers greenhouse gases released when fuel is burned, while a life-cycle emission factor also covers stages such as extraction, processing, and transport.
Decarbonization
Decarbonization is the planned reduction of greenhouse gas emissions from a company’s operations and value chain through measurable changes in how it uses energy, fuel, materials and suppliers.
Declared unit (PCF)
A declared unit is the measured quantity of product used as the reference for a partial product carbon footprint when the product's full function is not assessed.
Emission factor
An emission factor converts a measured activity, such as kilowatt-hours of electricity or litres of fuel, into greenhouse gas emissions by stating the emissions released per unit of that activity.
Emissions intensity
Emissions intensity divides a defined greenhouse gas total by a matching unit of revenue, production, floor area, energy, or another activity so you can track emissions relative to business output.
Energy attribute certificate (EAC)
An energy attribute certificate carries the generation attributes of a defined quantity of electricity and can support a market-based Scope 2 claim when it covers the right period and market and is retired or cancelled for one claimant.
Energy consumption and mix (ESRS E1-5)
Energy consumption and mix under ESRS E1-5 reports the MWh your own operations consume, split among fossil, nuclear, and renewable sources, with extra fossil detail for specified energy-intensive industry categories, such as manufacturing.
Fugitive emissions
Fugitive emissions are greenhouse gases released intentionally or accidentally from equipment and systems, including refrigerant leaks, methane venting, and fire-suppression gas discharges.
Functional unit (LCA)
A functional unit states the quantified performance a product or service must deliver, giving an LCA one reference against which every input, output, and environmental result is measured.
GHG accounting principles
GHG accounting principles require an inventory to be relevant, complete, consistent, transparent, and accurate so its boundary, methods, exclusions, and results can support decisions and withstand review.
GHG allocation key
A greenhouse gas (GHG) allocation key is a measurable driver used to divide shared emissions among products, services, sites, contracts, or customers when emissions cannot be measured separately for each output.
GHG inventory
A GHG inventory is a dated record that fixes an organisation's boundary, lists its emissions sources and calculations, separates Scope 1 and Scope 2 totals and, when required, Scope 3 totals, and documents methods, exclusions and supporting files.
GHG inventory uncertainty
GHG inventory uncertainty is the range or limitation around an emissions estimate caused by imperfect measurements, emission factors, assumptions, sampling, or calculation choices.
GHG organizational boundary (equity share vs control)
A GHG organizational boundary sets which subsidiaries, sites, joint ventures, and other operations enter your inventory, using equity share, financial control, or operational control as the consolidation approach.
GHG removal
A GHG removal is recorded only when a measured land or geologic storage pool gains greenhouse gas taken from the atmosphere, with the result reported separately from emissions, reductions, and carbon credits.
Global warming potential (GWP)
Global warming potential (GWP) is the multiplier that converts the mass of methane, nitrous oxide, refrigerants and other non-CO2 greenhouse gases into carbon dioxide equivalent over a stated time horizon.
Gross GHG emissions
Gross GHG emissions are Scope 1, Scope 2 and Scope 3 greenhouse gases generated during a reporting period before subtracting removals, offsets or carbon credits, reported in metric tonnes of carbon dioxide equivalent.
Primary vs secondary GHG data
Primary GHG data records a specific site, product, activity, or supplier, while secondary GHG data estimates that activity with external averages, databases, financial factors, or other proxies.
Product carbon footprint (PCF)
A product carbon footprint (PCF) is the greenhouse gas emissions assigned to one product across a stated life-cycle boundary and expressed per declared or functional unit.
Proxy data (GHG accounting)
Proxy data fills a defined GHG accounting gap with information from a similar activity, site, period, or supplier, while documenting the substitution, reason, calculation, and limitation for review.
Scope 1 Emissions
Scope 1 emissions are greenhouse gases released directly from sources your company owns or controls, including fuel-burning equipment and vehicles, industrial processes, and refrigerant or other gas leaks.
Scope 2 Emissions
Scope 2 emissions are the indirect greenhouse gas emissions from generating the electricity, steam, heat, and cooling your company buys and uses.
Scope 2 hourly matching
Scope 2 hourly matching measures the share of your electricity use matched with low-carbon electricity generated in the same hourly interval, instead of relying only on annual certificate totals.
Scope 2 quality criteria
A market-based Scope 2 total reflects your electricity contracts, certificates, and supplier choices rather than only the local grid average; the Scope 2 quality criteria are eight GHG Protocol checks for that evidence.
Scope 3 Category 1: Purchased goods and services
Scope 3 Category 1 covers emissions from extracting raw materials through producing the goods and services your company buys in the reporting year, except purchases assigned to upstream Categories 2 through 8.
Scope 3 Category 10: Processing of sold products
Scope 3 Category 10 covers the greenhouse gas emissions caused when customers or other third parties process your sold intermediate products into usable or final products.
Scope 3 Category 11: Use of sold products
Scope 3 Category 11 covers the expected lifetime emissions from customers using goods and services your company sold during the reporting year, including fuel or electricity use and greenhouse gases released from products.
Scope 3 Category 12: End-of-life treatment of sold products
Scope 3 Category 12 covers the expected emissions from disposing of and treating products and packaging sold during the reporting year after customers finish using them.
Scope 3 Category 13: Downstream leased assets
Scope 3 Category 13 counts operating emissions from assets your company owns and rents to customers when those emissions sit outside your Scope 1 and Scope 2 totals.
Scope 3 Category 14: Franchises
Scope 3 Category 14 records the operating emissions of licensed franchise businesses that fall outside the franchisor's Scope 1 and Scope 2 boundary.
Scope 3 Category 15: Investments
Scope 3 Category 15 covers an investor's proportional share of Scope 1 and Scope 2 emissions from equity investments made with company capital, debt tied to a named project, and project finance outside its own inventory.
Scope 3 Category 2: Capital goods
Scope 3 Category 2 covers emissions from extracting materials, producing capital goods, and moving inputs or finished goods before your company acquires them during the reporting year, including buildings, machinery, equipment, and vehicles.
Scope 3 Category 3: Fuel- and energy-related activities
Scope 3 Category 3 captures upstream fuel and purchased-energy emissions, transmission and distribution losses, and resold-energy generation that are outside your Scope 1 and Scope 2 totals.
Scope 3 Category 4: Upstream transportation and distribution
Scope 3 Category 4 covers emissions from third-party transport and storage of purchased goods, plus transport services your company buys for inbound freight, site transfers, and paid outbound delivery.
Scope 3 Category 5: Waste generated in operations
Scope 3 Category 5 covers emissions from third-party disposal and treatment of solid waste and wastewater generated by your owned or controlled operations during the reporting year.
Scope 3 Category 6: Business travel
Scope 3 Category 6 covers emissions from employee business travel in aircraft, trains, buses, rental or employee-owned cars, and other vehicles your company does not own or control.
Scope 3 Category 7: Employee commuting
Scope 3 Category 7 covers emissions from employees travelling between home and work and can optionally include extra energy used when employees work from home.
Scope 3 Category 8: Upstream leased assets
Scope 3 Category 8 covers operating emissions from leased buildings, vehicles, and equipment that your company uses but excludes from its Scope 1 and Scope 2 inventory.
Scope 3 Category 9: Downstream transportation and distribution
Scope 3 Category 9 covers emissions from transporting, storing and retailing products after sale in assets you do not own or control, excluding outbound services your company buys, which belong in Category 4.
Scope 3 double counting
Scope 3 double counting includes errors where one company records the same activity twice and permitted overlaps where several value-chain companies report the same emissions in their separate inventories.
Scope 3 Emissions
Scope 3 emissions are the indirect greenhouse gas emissions from goods, services, transport, product use, investments, and other upstream and downstream activities outside your company's Scope 1 and Scope 2 boundary.
Scope 3 relevance criteria
Scope 3 relevance criteria help a company identify which value-chain activities need close attention by considering size, influence, risk, stakeholder concern, outsourcing, sector guidance, and other company-specific factors.
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What a Sustainability Consultant Does, and What It Costs
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Supplier GHG Reporting Checklist
Use this supplier GHG reporting checklist to collect Scope 1, Scope 2, relevant Scope 3 data, methodology notes, and evidence.

Service-Level GHG Accounting for Suppliers
Service-level GHG accounting helps suppliers allocate emissions to a customer, contract, product, or service when a company footprint is not enough.
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