The principle that a carbon reduction or removal would not have occurred without the intervention or project claiming it. Key in carbon offsetting.
Former UK government department: Business, Energy & Industrial Strategy (now integrated into the Department for Energy Security and Net Zero - DESNZ).
The maximum amount of carbon dioxide that can be emitted to limit global warming to a specific target (e.g., 1.5°C).
Technologies that capture CO₂ emissions at source (e.g., power plants) and store it underground or use it in industrial processes.
A tradable certificate representing the removal or avoidance of 1 tonne of CO₂e. Used in voluntary and compliance carbon markets.
A standard unit to express the global warming potential of all greenhouse gases relative to CO₂.
The total greenhouse gas emissions caused directly and indirectly by an individual, organisation, product, or service.
The amount of carbon emitted per unit of output (e.g., kg CO₂e per kWh or per £ of revenue).
Balancing CO₂ emissions with equivalent carbon removal or offsets. Often used interchangeably (but incorrectly) with Net Zero.
The act of compensating for emissions by financing equivalent carbon savings or removals elsewhere (e.g., reforestation, renewables).
A global disclosure system for managing environmental impacts. Companies and cities use it to disclose emissions and climate strategies.
A framework for disclosing climate-related risks and opportunities. Mandatory for many large UK companies since 2022.
The process of reducing carbon emissions across operations, supply chains, and products.
Department for Energy Security and Net Zero. The UK government department responsible for climate and energy policy. Previously called BEIS.
When more than one entity claims the same carbon reduction or offset. A key concern in carbon markets and emissions reporting.
Scope 3 emissions occurring after a product leaves your control (e.g., product use, disposal, distribution).
A coefficient that converts activity data (e.g., fuel use, transport distance) into emissions. Used in carbon accounting.
A framework to assess a company’s sustainability and ethical performance. Widely used in investment and risk analysis.
The European Union Emissions Trading System. A cap-and-trade system for carbon in sectors like power, aviation, and industry.
The most widely used international accounting standard for greenhouse gas emissions. Defines Scope 1, 2, and 3 emissions.
Misleading claims about environmental performance to appear more sustainable than reality.
An international standard for sustainability reporting, covering a broad range of ESG issues including climate.
The Intergovernmental Panel on Climate Change. Provides scientific assessments on climate change to inform policy.
An international standard for quantifying, monitoring, and reporting greenhouse gas emissions and removals.
A method to assess environmental impacts across the life cycle of a product — from raw materials to disposal.
Achieving a balance between the greenhouse gases emitted and those removed from the atmosphere. Requires deep reductions and only residual emissions to be offset by removals.
Climate action plans submitted by countries under the Paris Agreement to outline their emissions reduction targets.
A British standard for demonstrating carbon neutrality. Requires quantification, reduction, and offsetting of emissions.
A legally binding international treaty to limit global warming to well below 2°C, preferably 1.5°C.
Certifies that electricity has been generated from renewable sources.
Removal refers to actively taking CO₂ out of the atmosphere (e.g., Carbon Capture, DAC, reforestation).
Avoidance means preventing emissions that would have occurred (e.g., renewable energy projects).
An international body that validates corporate emissions reduction targets in line with climate science.
Direct emissions from owned or controlled sources (e.g., boilers, vehicles).
Indirect emissions from the generation of purchased electricity, steam, heating and cooling.
All other indirect emissions in a company’s value chain — including supply chain, transport, product use, and waste.
Mandatory carbon and energy reporting for large UK companies, introduced in 2019.
A framework (emerging) for reporting nature-related risks and impacts, modelled on TCFD.
The UK’s domestic Emissions Trading Scheme, replacing the EU ETS after Brexit.
Same as Scope 3 — emissions from suppliers, customers, and other stakeholders outside your direct operations.
A market where companies buy carbon credits to offset emissions voluntarily, outside compliance schemes.
No emissions are produced at all — often an ideal rather than a practical target in the short term.
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