Zum Hauptinhalt springen
Glossar

Nachhaltigkeitsbegriffe, klar erklärt.

Kurze Definitionen, die sagen, was ein Begriff bedeutet und warum er zählt, ob er Ihnen in einem Bericht, einer Kundenanfrage oder beim Lesen begegnet ist. Kein Jargon, der Jargon erklärt.

Topics

54 matches

G

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.

Vollständige Definition lesen

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.

Vollständige Definition lesen

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.

Vollständige Definition lesen

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.

Vollständige Definition lesen

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.

Vollständige Definition lesen

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.

Vollständige Definition lesen

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.

Vollständige Definition lesen

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.

Vollständige Definition lesen
S

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.

Vollständige Definition lesen

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.

Vollständige Definition lesen

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.

Vollständige Definition lesen

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.

Vollständige Definition lesen

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.

Vollständige Definition lesen

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.

Vollständige Definition lesen

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.

Vollständige Definition lesen

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.

Vollständige Definition lesen

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.

Vollständige Definition lesen

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.

Vollständige Definition lesen

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.

Vollständige Definition lesen

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.

Vollständige Definition lesen

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.

Vollständige Definition lesen

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.

Vollständige Definition lesen

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.

Vollständige Definition lesen

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.

Vollständige Definition lesen

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.

Vollständige Definition lesen

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.

Vollständige Definition lesen

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.

Vollständige Definition lesen

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.

Vollständige Definition lesen

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.

Vollständige Definition lesen

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.

Vollständige Definition lesen
Bereit loszulegen?

Sagen Sie uns, was Sie brauchen.

Bringen Sie uns die Nachhaltigkeitsanfrage, die Berichtsfrist oder die Strategiefrage, vor der Sie stehen. Wir lesen sie und schlagen einen praktischen ersten Schritt vor, und das erste Gespräch ist kostenlos.