Baseline

Quantified greenhouse gas (GHG) emissions and/or GHG removals of a subject for a base period. Note 1 to entry: The baseline is used when quantifying changes in the carbon footprint over time and towards targets in the carbon neutrality management plan. Note 2 to entry: In a case where the base period cannot be determined, e.g. for a one-off event, the baseline can be estimated on the basis of a reference situation that best represents the conditions most likely to occur in the absence of climate change mitigation activities.

Base period

Specific, historical period identified for the purpose of comparing greenhouse gas (GHG) emissions or GHG removals or other GHG-related information over time.

Blue economy

The "blue economy" concept seeks to promote economic development, social inclusion, and the preservation or improvement of livelihoods while at the same time ensuring environmental sustainability of the oceans and coastal areas. Blue economy has diverse components, including established traditional ocean industries such as fisheries, tourism, and maritime transport, but also new and emerging activities, such as offshore renewable energy, aquaculture, seabed extractive activities, and marine biotechnology.

Blue carbon

All biologically-driven carbon fluxes and storage in marine systems that are amenable to management can be considered as blue carbon. Coastal blue carbon focuses on rooted vegetation in the coastal zone, such as tidal marshes, mangroves and seagrasses. These ecosystems have high carbon burial rates on a per unit area basis and accumulate carbon in their soils and sediments. They provide many non-climatic benefits and can contribute to ecosystem-based adaptation. If degraded or lost, coastal blue carbon ecosystems are likely to release most of their carbon back to the atmosphere. There is current debate regarding the application of the blue carbon concept to other coastal and non-coastal processes and ecosystems, including the open ocean.

Black carbon

A relatively pure form of carbon, also known as soot, arising from the incomplete combustion of fossil fuels, biofuel, and biomass. It stays in the atmosphere only for days or weeks. Black carbon is a climate forcing agent with strong warming effect, both in the atmosphere and when deposited on snow or ice. See also Atmosphere, and Aerosol.

Boundary

[organization] grouping of greenhouse gas (GHG) emissions or GHG removals reported from within the organizational boundary as well as those significant indirect GHG emissions that are a consequence of the organization’s operations and activities. Note 1 to entry: "Organizational boundary" and "significant indirect GHG emissions" are defined in ISO 14064-1. Note 2 to entry: In this document, the term "boundary" is equivalent to "reporting boundary" in ISO 14064-1.

Cancún Agreements

A set of decisions adopted at the 16th Session of the Conference of the Parties (COP) to the United Nations Framework Convention on Climate Change (UNFCCC), including the following, among others: the newly established Green Climate Fund (GCF), a newly established technology mechanism, a process for advancing discussions on adaptation, a formal process for reporting mitigation commitments, a goal of limiting global mean surface temperature increase to 2°C and an agreement on MRV—Measurement, Reporting and Verification for those countries that receive international support for their mitigation efforts.

Carbon budget

This term refers to three concepts in the literature: (1) an assessment of carbon cycle sources and sinks on a global level, through the synthesis of evidence for fossil fuel and cement emissions, land-use change emissions, ocean and land CO₂ sinks, and the resulting atmospheric CO₂ growth rate. This is referred to as the global carbon budget; (2) the estimated cumulative amount of global carbon dioxide emissions that is estimated to limit global surface temperature to a given level above a reference period, taking into account global surface temperature contributions of other GHGs and climate forcers; (3) the distribution of the carbon budget defined under (2) to the regional, national, or sub-national level based on considerations of equity, costs or efficiency. See also Remaining carbon budget.

Carbon capture

Carbon capture and storage is the process of trapping carbon emissions produced by fossil fuel power plants or other industrial processes before they can enter our atmosphere by storing them deep underground. Carbon capture and storage should not be seen as an alternative to the green energy transition, but it has been proposed as a way to tackle emissions from sectors that are difficult to decarbonize, particularly heavy industries like cement, steel, and chemicals.

Carbon credit

Tradeable certificate representing one tonne of carbon dioxide equivalent from GHG emission reductions or GHG removal enhancements. Note 1 to entry: An entity can retire a carbon credit without using it for offsetting. Note 2 to entry: Carbon credits can be of different types: avoidance credits, reduction credits or removal credits. Note 3 to entry: Carbon credits used for carbon neutrality claims are generated outside the boundary of the subject.

Climate crisis

The climate crisis refers to the serious problems that are being caused, or are likely to be caused, by changes in the planet’s climate, including weather extremes and natural disasters, ocean acidification and sea-level rise, loss of biodiversity, food and water insecurity, health risks, economic disruption, displacement, and even violent conflict. Since the 1800s, human activities have caused the Earth’s average temperature to increase by about 1.2° C – with more than two-thirds of this warming occurring since 1975. This is already causing significant damage to human societies and natural ecosystems in many parts of the world. More than 3 billion people live in places that are very vulnerable to the climate crisis, with lower income countries being disproportionately affected.

Carbon crediting programme

Greenhouse gas (GHG) programme that issues carbon credits. Note 1 to entry: The carbon credits shall conform to the criteria established by the programme as well as the requirements of this document (see ISO 14068-1:2023 Clause 11).

Carbon cycle

The term used to describe the flow of carbon (in various forms, e.g., as carbon dioxide (CO₂), carbon in biomass, and carbon dissolved in the ocean as carbonate and bicarbonate) through the atmosphere, hydrosphere, terrestrial and marine biosphere and lithosphere.

Carbon dioxide (CO₂)

A naturally occurring gas, CO₂ is also a by-product of burning fossil fuels (such as oil, gas and coal), of burning biomass, of land-use changes (LUC) and of industrial processes (e.g., cement production). It is the principal anthropogenic greenhouse gas (GHG) that affects the Earth’s radiative balance. It is the reference gas against which other GHGs are measured and therefore has a Global Warming Potential (GWP) of 1. See also Greenhouse gas (GHG), Land use, and Land-use change.

Carbon dioxide equivalent (CO₂e)

Unit for expressing the radiative forcing of a greenhouse gas (GHG) in relation to that of carbon dioxide. Note 1 to entry: The carbon dioxide equivalent is calculated by multiplying the mass of a given GHG by its global warming potential.

Carbon dioxide capture and storage (CCS)

A process in which a relatively pure stream of carbon dioxide (CO₂) from industrial and energy-related sources is separated (captured), conditioned, compressed and transported to a storage location for long-term isolation from the atmosphere. Sometimes referred to as Carbon Capture and Storage. See also Carbon dioxide capture and utilisation (CCU), Bioenergy with carbon dioxide capture and storage (BECCS), and Sequestration.

Carbon dioxide capture and utilisation (CCU)

A process in which carbon dioxide (CO₂) is captured and then used to produce a new product. If the CO₂ is stored in a product for a climate-relevant time horizon, this is referred to as carbon dioxide capture, utilisation and storage (CCUS). Only then, and only combined with CO₂ recently removed from the atmosphere, can CCUS lead to carbon dioxide removal. CCU is sometimes referred to as Carbon dioxide capture and use. See also Carbon dioxide capture and storage (CCS).

Carbon dioxide capture, utilisation and storage (CCUS)

See Carbon dioxide capture and utilisation (CCU).

Carbon footprint

Sum of greenhouse gas (GHG) emissions and GHG removals of the subject (organization or product) expressed as carbon dioxide equivalents.

Carbon footprint of a product (CFP)

Sum of GHG emissions and GHG removals in a product system, expressed as CO₂e quivalents and based on a life cycle assessment using the single impact category of climate change. Note 1 to entry: A CFP can be disaggregated into a set of figures identifying specific GHG emissions and removals. A CFP can also be disaggregated into the stages of the life cycle. Note 2 to entry: The results of the quantification of the CFP are documented in the CFP study report expressed in mass of CO₂e per functional unit.

Carbon farming

Carbon farming refers to sequestering and storing carbon and/or reducing greenhouse gas emissions at farm level. It offers significant but uncertain mitigation potential in the EU, can deliver co-benefits to farmers and society, but also carries risks that need to be managed.

Carbon finance

Carbon finance is the generic name for the revenue streams generated by projects from the sale of their greenhouse gas emission reductions, or from trading in carbon permits.

Carbon markets

Carbon markets are trading schemes that create financial incentives for activities that reduce or remove greenhouse gas emissions. In these schemes, emissions are quantified into carbon credits that can be bought and sold. One tradable carbon credit equals one tonne of carbon dioxide, or the equivalent amount of a different greenhouse gas reduced, sequestered or avoided.

Carbon neutral

Condition in which, during a specified period of time, the carbon footprint has been reduced as a result of greenhouse gas (GHG) emission reductions or GHG removal enhancements and, if greater than zero, is then counterbalanced by offsetting. Note 1 to entry: Carbon credits used for offsetting shall meet certain criteria (see ISO 14068-1:2023 Clause 11) and are only used after GHG emission reductions and GHG removal enhancements have been made in line with the carbon neutrality management plan. Note 2 to entry: The specified period of time is a finite number of years, for organizations, or the full or partial life cycle, for products.

Carbon neutrality

State of being carbon neutral. Note 1 to entry: The Intergovernmental Panel on Climate Change (IPCC) distinguishes between carbon neutrality, a condition in which CO₂ emissions are balanced by CO₂ removals, and greenhouse gas (GHG) neutrality, in which all GHG emissions are balanced by GHG removals. The definition of carbon neutrality in this document is equivalent to the IPCC definition of GHG neutrality.

Carbon offsets

Carbon offsets are tradable “rights” or certificates linked to activities that lower the amount of carbon dioxide (CO₂) in the atmosphere. By buying these certificates, a person or group can fund projects that fight climate change, instead of taking actions to lower their own carbon emissions. In this way, the certificates “offset” the buyer’s CO₂ emissions with an equal amount of CO₂ reductions somewhere else.

Carbon sequestration

The process of storing carbon in a carbon pool. See also Blue carbon, Carbon dioxide capture and storage (CCS), and Sink.

Carbon sink

A carbon sink is any process, activity, or mechanism that absorbs more carbon dioxide from the atmosphere than it releases. Forests, oceans, and soil are the world’s largest natural carbon sinks. Oceans absorb carbon dioxide from the atmosphere through marine ecosystems and the plant and animal life they harbor. Sequestering carbon in marine ecosystems is generally referred to as blue carbon. Forests and soil are the other main natural carbon sinks of the planet, storing carbon in trees and vegetation, wetlands and peat bogs, and plant litter.

Carbon tax

A levy on the carbon content of fossil fuels. Because virtually all of the carbon in fossil fuels is ultimately emitted as carbon dioxide (CO₂), a carbon tax is equivalent to an emission tax on CO₂ emissions.

Cancún Pledges

During 2010, many countries submitted their existing plans for controlling greenhouse gas (GHG) emissions to the Climate Change Secretariat and these proposals have now been formally acknowledged under the United Nations Framework Convention on Climate Change (UNFCCC). Developed countries presented their plans in the shape of economy-wide targets to reduce emissions, mainly up to 2020, while developing countries proposed ways to limit their growth of emissions in the shape of plans of action.

Carbon removal

Carbon removal is the process of removing greenhouse gas emissions from the atmosphere, through natural solutions such as reforestation and soil management or technological solutions like direct air capture and enhanced mineralization. Carbon removal is not a substitute for cutting greenhouse gas emissions, but it can slow down climate change and is necessary to shorten any period during which we temporarily overshoot our climate targets.

Certified emission reductions (CERs)

A unit of emission reduction generated by a CDM project. CERs are tradable commodities that can be used by Annex 1 countries to meet their commitments under the Kyoto Protocol.

Chinese certified emission reduction (CCER)

CCER refers to the quantified and verified greenhouse gas emission reduction effects of specific projects within China, registered in the national voluntary greenhouse gas emission reduction trading registration system. These emission reduction credits can be used for offsetting by regulated entities during compliance or for other purposes.

Clean development mechanism (CDM)

A mechanism established by Article 12 of the Kyoto Protocol for project-based emission reduction activities in developing countries. The CDM is designed to meet two main objectives: to address the sustainability needs of the host country and to increase the opportunities available to Annex 1 Parties to meet their GHG reduction commitments. The CDM allows for the creation, acquisition and transfer of CERs from climate change mitigation projects undertaken in non-Annex 1 countries.

Circular economy

Circular economy refers to models of production and consumption that minimize waste and reduce pollution, promote sustainable uses of natural resources, and help regenerate nature. Circular economy approaches are all around us. They can be employed in a number of different sectors from textiles to buildings and construction, and at various stages of a product’s lifecycle, including design, manufacturing, distribution, and disposal.

Climate change

Climate change refers to the long-term changes in the Earth’s climate that are warming the atmosphere, ocean and land. Climate change is affecting the balance of ecosystems that support life and biodiversity, and impacting health. It also causes more extreme weather events, such as more intense and/or frequent hurricanes, floods, heat waves, and droughts, and leads to sea level rise and coastal erosion as a result of ocean warming, melting of glaciers, and loss of ice sheets.

Climate change mitigation

Human intervention to reduce greenhouse gas (GHG) emissions or enhance GHG removals.

Climate finance

Climate finance refers to financial resources and instruments that are used to support action on climate change. Climate finance is critical to addressing climate change because of the large-scale investments that are needed to transition to a low-carbon global economy and to help societies build resilience and adapt to the impacts of climate change. Climate finance can come from different sources, public or private, national or international, bilateral or multilateral. It can employ different instruments such as grants and donations, green bonds, debt swaps, guarantees, and concessional loans. And it can be used for different activities, including mitigation, adaptation, and resilience-building.

Climate justice

Climate justice means putting equity and human rights at the core of decision-making and action on climate change. One aspect of climate justice relates to the unequal historical responsibility that countries bear in relation to the climate crisis. The concept suggests that the countries, industries, and businesses that have become wealthy from activities that emitted the most greenhouse gas emissions have a responsibility to help mitigate the impacts of climate change on those affected, particularly the most vulnerable countries and communities, who often are the ones that have contributed the least to the crisis.

Climate overshoot

Under the Paris Agreement, countries are expected to take the necessary measures to avoid dangerous climate change by limiting global warming to well below 2°C and pursuing efforts to limit it to 1.5°C. But even best-case scenarios now indicate a significant chance of overshooting these goals, even if temporarily. Climate overshoot refers to the period during which warming will have increased past 1.5° C, before falling back down. This period will probably occur around the middle of this century, but troubling signs are emerging that it may occur even earlier. The longer the climate overshoot lasts, the more dangerous the world will become. A prolonged period of higher global temperatures will have devastating and irreversible impacts on natural ecosystems, biodiversity, and human communities, particularly in dry areas, coastal zones, and other vulnerable locations. Making deep emission cuts during this decade is of extreme importance to limiting the duration and impacts of the climate overshoot.

Climate security

Climate security refers to evaluating, managing, and reducing the risks to peace and stability brought on by the climate crisis. This means ensuring that climate mitigation and adaptation goes beyond doing no harm and contributes positively to peace and stability. It also means that conflict prevention and peacebuilding interventions take climate impacts into account.

Cradle to gate

All emissions that occur in the life cycle of purchased products, up to the point of receipt by the reporting company (excluding emissions from sources that are owned or controlled by the reporting company).

Cradle to cradle

“Cradle to Cradle” is about seeing garbage as an eternal resource and doing the right thing from the beginning. It is about making community and product development function in the same way as a healthy ecological system where all resources are used effectively, and in a cyclical way (as opposed to the current linear system that can be better described as a Cradle to Grave system).

Cradle to grave

“Cradle to grave” assessment considers impacts at each stage of a product's life-cycle, from the time natural resources are extracted from the ground and processed through each subsequent stage of manufacturing, transportation, product use, and ultimately, disposal.

COP

The annual United Nations conference dedicated to climate change, called “the Conference of the Parties” or “COP,” has been organized under the UN Framework Convention on Climate Change (UNFCCC) since 1995. At the 21st COP, or COP21, which took place in 2015, the Paris Agreement was signed. The conference now brings together all nations who are parties to the Paris Agreement to discuss their next steps to combat climate change and further establish legally binding agreements to support climate action.

Decarbonization

Decarbonization means reducing the amount of greenhouse gas emissions that a society produces, as well as increasing the amount that is being absorbed. It entails changing many, if not all, aspects of the economy, from how energy is generated, to how goods and services are produced and delivered, to how buildings are built and how lands are managed.

Deforestation

Conversion of forest to non-forest. For a discussion of the term forest and related terms such as afforestation, reforestation and deforestation, see the IPCC Special Report on Land Use, Land-Use Change, and Forestry (IPCC, 2000b). See also information provided by the United Nations Framework Convention on Climate Change (UNFCCC, 2013) and the report on Definitions and Methodological Options to Inventory Emissions from Direct Human-induced Degradation of Forests and Devegetation of Other Vegetation Types (IPCC, 2003).

Designated national authority (DNA)

The body granted responsibility by a Party, among other things and where applicable, to issue a letter of approval with respect to CDM project activities or PoAs on behalf of that Party, in accordance with the CDM rules and requirements.

Designated operational entity (DOE)

An entity designated by the CMP, based on a recommendation by the Board, as qualified to validate proposed CDM project activities and PoAs, as well as verify and certify reported GHG emission reductions and net anthropogenic GHG removals by sinks.

Direct emissions

GHG emissions within the boundary of the subject (organization or product), from GHG sources owned or controlled by the entity.

Embodied carbon

Embodied carbon—also known as embodied greenhouse gas (GHG) emissions—refers to the amount of GHG emissions associated with upstream—extraction, production, transport, and manufacturing—stages of a product’s life. Many initiatives to track, disclose, and reduce embodied carbon emissions also consider emissions associated with the use of a product and its disposal.

Emissions allowances

Carbon allowances are issued by a government under an emissions cap-and-trade regulatory program. Each allowance (or emissions permit) typically allows its owner to emit one tonne of a pollutant such as CO₂e. Under a cap-and-trade system, the supply of GHG allowances is limited by the mandated ‘cap’. Allowances can be allocated freely by the governing program, be purchased when auctions are held, or be purchased from other entities that have excess.

Emission factor

Emissions factors have long been the fundamental tool in developing national, regional, state, and local emissions inventories for air quality management decisions and in developing emissions control strategies. An emissions factor is a representative value that attempts to relate the quantity of a pollutant released to the atmosphere with an activity associated with the release of that pollutant. These factors are usually expressed as the weight of pollutant divided by a unit weight, volume, distance, or duration of the activity emitting the pollutant (e.g., kilograms of particulate emitted per megagram of coal burned). Such factors facilitate estimation of emissions from various sources of air pollution.

Emissions trading (ET)

Parties with commitments under the Kyoto Protocol (Annex B Parties) have accepted targets for limiting or reducing emissions. These targets are expressed as levels of allowed emissions, or assigned amounts, over the 2008-2012 commitment period. The allowed emissions are divided into assigned amount units (AAUs). Emissions trading, as set out in Article 17 of the Kyoto Protocol, allows countries that have emission units to spare - emissions permitted them but not "used" - to sell this excess capacity to countries that are over their targets. Thus, a new commodity was created in the form of emission reductions or removals. Since carbon dioxide is the principal greenhouse gas, people speak simply of trading in carbon. Carbon is now tracked and traded like any other commodity. This is known as the "carbon market". The other units which may be transferred under the scheme, each equal to one tonne of CO₂, may be in the form of: A removal unit (RMU) on the basis of land use, land-use change and forestry (LULUCF) activities such as reforestation; An emission reduction unit (ERU) generated by a joint implementation project; A certified emission reduction (CER) generated from a clean development mechanism project activity.

Emission scenario

A plausible representation of the future development of emissions of substances that are potentially radiatively active (e.g., greenhouse gases (GHGs), aerosols) based on a coherent and internally consistent set of assumptions about driving forces (such as demographic and socio-economic development, technological change, energy and land use) and their key relationships. Concentration scenarios, derived from emission scenarios, are used as input to a climate model to compute climate projections. (In IPCC (1992) a set of emission scenarios was presented which were used as a basis for the climate projections in IPCC (1996). These emission scenarios are referred to as the IS92 scenarios.)

Gate to gate

The emissions and removals attributable to a studied product while it is under the ownership or control of the reporting company.

Global warming

Global warming is an increase in the Earth’s average surface temperature that occurs when the concentration of greenhouse gases in the atmosphere increases. These gases absorb more solar radiation and trap more heat, thus causing the planet to get hotter. Burning fossil fuels, cutting down forests, and farming livestock are some human activities that release greenhouse gases and contribute to global warming.

Global warming potential (GWP)

Index, based on radiative properties of greenhouse gases (GHGs) measuring the radiative forcing following a pulse emission of a unit mass of a given GHG in the present-day atmosphere integrated over a chosen time horizon, relative to that of carbon dioxide (CO₂). Note 1 to entry: The Intergovernmental Panel on Climate Change (IPCC) publishes and regularly updates GWP values for various time horizons, including 20, 100 and 500 years.

Greenhouse gas (GHG)

Gaseous constituent of the atmosphere, both natural and anthropogenic, that absorbs and emits radiation at specific wavelengths within the spectrum of infrared radiation emitted by the Earth’s surface, the atmosphere and clouds.

Greenhouse gas emissions

Release of a GHG into the atmosphere.

Greenhouse gas programme (GHG programme)

Voluntary or mandatory international, national or subnational system or scheme that registers, accounts or manages GHG emissions, GHG removals, GHG emission reductions or GHG removal enhancements.

Greenhouse gas emission reduction (GHG emission reduction)

Decrease in GHG emissions quantified between two points in time or relative to a baseline.

Greenhouse gas removal (GHG removal)

Process that removes a GHG from the atmosphere. (Note 1 to entry: A process can be natural or anthropogenic.)

Greenhouse gas sink (GHG sink)

Withdrawal of a GHG from the atmosphere by a GHG sink. (Note 1 to entry: Examples of ways in which GHG removals can be achieved include reforestation, carbon sequestration in soils, sustainable bioenergy with carbon capture and storage, and direct air carbon capture and storage.)

Greenwashing

Greenwashing refers to situations where a company makes misleading claims about their positive environmental impact or the sustainability of their products and services to convince consumers that they are acting on climate change. In some cases, greenwashing can be unintentional, because of lack of knowledge on environmental issues. However, it can also be carried out intentionally as a marketing and public relations exercise, exploiting public support towards environmental policies for profit.

Indirect emissions

GHG emissions that are a consequence of, and within the boundary of, the subject, but that arise from GHG sources that are not owned or controlled by the entity. Note 1 to entry: These emissions occur generally in the upstream and/or downstream value chain of the subject.

Intergovernmental Panel on Climate Change (IPCC)

The Intergovernmental Panel on Climate Change (IPCC) is an independent body founded under the auspices of the World Meteorological Organization (WMO) and the United Nations Environment Programme (UNEP). The IPCC’s main role is to assess the scientific literature and findings on climate change and provide vital scientific information and evidence-based recommendations to policymakers and the public. It is widely recognized as the most credible source of information related to the science of climate change and its complex analysis of impacts, risks, and adaptation and mitigation options.

Joint implementation 

The mechanism known as "joint implementation", defined in Article 6 of the Kyoto Protocol, allows a country with an emission reduction or limitation commitment under the Kyoto Protocol (Annex B Party) to earn emission reduction units (ERUs) from an emission-reduction or emission removal project in another Annex B Party, each equivalent to one tonne of CO₂, which can be counted towards meeting its Kyoto target. Joint implementation offers Parties a flexible and cost-efficient means of fulfilling a part of their Kyoto commitments, while the host Party benefits from foreign investment and technology transfer.

Kyoto protocol（KP）

The Kyoto Protocol was adopted on 11 December 1997. Owing to a complex ratification process, it entered into force on 16 February 2005. Currently, there are 192 Parties to the Kyoto Protocol.In short, the Kyoto Protocol operationalizes the United Nations Framework Convention on Climate Change by committing industrialized countries and economies in transition to limit and reduce greenhouse gases (GHG) emissions in accordance with agreed individual targets. The Convention itself only asks those countries to adopt policies and measures on mitigation and to report periodically. The Kyoto Protocol is based on the principles and provisions of the Convention and follows its annex-based structure. It only binds developed countries, and places a heavier burden on them under the principle of “common but differentiated responsibility and respective capabilities”, because it recognizes that they are largely responsible for the current high levels of GHG emissions in the atmosphere.In its Annex B, the Kyoto Protocol sets binding emission reduction targets for 37 industrialized countries and economies in transition and the European Union. Overall, these targets add up to an average 5 per cent emission reduction compared to 1990 levels over the five year period 2008–2012 (the first commitment period).

Leakage

Phenomena whereby the reduction in emissions (relative to a baseline) in a jurisdiction/sector associated with the implementation of mitigation policy is offset to some degree by an increase outside the jurisdiction/sector through induced changes in consumption, production, prices, land use and/or trade across the jurisdictions/sectors. Leakage can occur at a number of levels, be it a project, state, province, nation or world region. In the context of Carbon Dioxide Capture and Storage (CCS), CO₂ leakage refers to the escape of injected carbon dioxide (CO₂) from the storage location and eventual release to the atmosphere. In the context of other substances, the term is used more generically, such as for methane (CH₄) leakage (e.g., from fossil fuel extraction activities) and hydrofluorocarbon (HFC) leakage (e.g., from refrigeration and air conditioning systems).

Life cycle

Consecutive and interlinked stages related to a product, from raw material acquisition or generation from natural resources to end-of-life treatment. Note 1 to entry: “Raw material” is defined in ISO 14040:2006, 3.15. Note 2 to entry: Stages of a life cycle related to a product include raw material acquisition, production, distribution, use and end-of-life treatment.

Life cycle assessment (LCA)

Compilation and evaluation of the inputs, outputs and the potential environmental impacts of a product system throughout its life cycle. Note 1 to entry: “Environmental impact” is defined in ISO 14001:2015, 3.2.4.

Long-term strategies (LTS)

In the context of the international Paris Agreement on climate change, a long-term strategy is a formal document a country uses to communicate its plans for long-term low-emission development. Long-term strategies (also called “long-term low GHG emissions development strategies”) are central to achieving the goal of reaching net-zero emissions, limiting warming and preventing some of the worst impacts of climate change. Countries can use these strategies to set out long-term goals for climate and development and direct the short-term decision-making that is needed to achieve net-zero emissions and climate-resilient economies.

Mitigation 

Climate change mitigation refers to any action taken by governments, businesses, or people to reduce or prevent greenhouse gas emissions, or to enhance carbon sinks that remove these gases from the atmosphere. Reducing or preventing greenhouse gas emissions can be achieved by transitioning to renewable energy sources like wind and solar, using energy more efficiently, adopting low carbon or carbon-free transportation modalities, promoting sustainable agriculture and land use, and changing production and consumption models and diet behaviors. Enhancing carbon sinks can be achieved by restoring forests, wetlands, and marshlands, maintaining soil health, and protecting terrestrial and marine ecosystem.

Nationally determined contribution (NDC)

A term used under the United Nations Framework Convention on Climate Change (UNFCCC) whereby a country that has joined the Paris Agreement outlines its plans for reducing its emissions. Some countries' NDCs also address how they will adapt to climate change impacts, and what support they need from, or will provide to, other countries to adopt low-carbon pathways and to build climate resilience. According to Article 4 paragraph 2 of the Paris Agreement, each Party shall prepare, communicate and maintain successive NDCs that it intends to achieve. In the lead up to the 21st Conference of the Parties in Paris in 2015, countries submitted Intended Nationally Determined Contributions (INDCs). As countries join the Paris Agreement, unless they decide otherwise, this INDC becomes their first Nationally Determined Contribution (NDC).

National adaptation plans (NAPs)

National Adaptation Plans (NAPs) help countries plan and implement actions to reduce vulnerability to the impacts of climate change and strengthen adaptive capacity and resilience. NAPs link to Nationally Determined Contributions (NDCs) and other national and sectoral policies and programmes. For NAPs to be successful, they need to be participatory, inclusive, gender-responsive, and transparent. This means that at the design stage, NAPs need to evaluate the specific needs and vulnerabilities of different groups in the country, paying particular attention to those most vulnerable to climate change impacts and involving them in developing and implementing strategies and programmes.

Net zero

Reaching net zero requires us to ensure that carbon dioxide emissions from human activity are balanced by human efforts to remove carbon dioxide emissions (for example, by creating carbon sinks to absorb carbon dioxide) - thereby stopping further increases in the concentration of greenhouse gases in the atmosphere. Transitioning to net zero requires a complete transformation of our energy, transportation, and production and consumption systems. This is necessary to avert the worst consequences of climate change. To keep global warming below 1.5° C, the world’s governments need to ensure that all greenhouse gas emissions peak by 2025, and reach net zero in the second half of this century. The IPCC has recommended reducing CO₂ emissions globally by 45% before 2030 (compared to 2010 levels) and reaching net zero by mid-century.

Offsetting 

Counterbalancing of the carbon footprint, by retiring a carbon credit(s). Note 1 to entry: The final step in the process of offsetting is to retire the carbon credits in a public registry by, or on behalf of, the entity . Some registries use “to cancel” as synonymous with “to retire” and the terms are effectively interchangeable. The two terms “retire” and “cancel” result in the same outcome of ensuring that the carbon credits cannot be used again or be further traded.

Paris Agreement

The Paris Agreement is a legally binding international treaty aiming to limit global warming to well below 2° C, preferably to 1.5° C, compared to pre-industrial levels. It was adopted by 196 Parties in 2015 at COP21 in Paris and entered into force in 2016. The Paris Agreement is a landmark achievement in international cooperation on climate change because it is a binding agreement for all Parties to scale up efforts to combat climate change and adapt to its effects. It also provides the instruments for developed nations to assist developing nations in their climate mitigation and adaptation efforts, while creating a framework for transparent monitoring and reporting of results.

Programme of activities (PoA)

A voluntary coordinated action by a private or public entity which coordinates and implements any policy/measure or stated goal (i.e. incentive schemes and voluntary programmes) that leads to GHG emission reductions or net anthropogenic GHG removals by sinks that are additional to any that would occur in the absence of the PoA, via an unlimited number of CPAs.

Project participant

A Party involved, or a private and/or public entity authorized by the DNA of a Party involved, that participates in a CDM project activity or PoA, as applicable.

Public registry

Information system that makes available to stakeholders details of carbon credits issued. Note 1 to entry: A public registry includes the serial numbers, ownership and retirement status of carbon credits. Note 2 to entry: A public registry can be maintained by a carbon crediting programme or by a third party.

Reforestation

Reforestation is the process of replanting trees in areas that had recent tree cover but where forests were lost, due to wildfires, drought, disease, or human activity such as agricultural clearing[^18^]. Reforestation helps restore deforested land, improves the quality of degraded forests, and provides numerous ecological and economic benefits[^18^]. It is an essential tool in the fight against climate change, as forests are the largest terrestrial carbon sinks on Earth[^18^].

Remaining carbon budget

Estimated cumulative net global anthropogenic CO₂ emissions from the start of 2018 to the time that anthropogenic CO₂ emissions reach net zero that would result, at some probability, in limiting global warming to a given level, accounting for the impact of other anthropogenic emissions.

Registration

The formal acceptance by the Board of a proposed CDM project activity or PoA validated by a DOE as a CDM project activity or PoA, as applicable. Registration is the prerequisite for the verification, certification and issuance of CERs, lCERs or tCERs, as applicable, related to that CDM project activity or PoA.

Reducing emissions from deforestation and forest degradation (REDD)

An effort to create financial value for the carbon stored in forests, offering incentives for developing countries to reduce emissions from forested lands and invest in low-carbon paths to sustainable development (SD). REDD+ goes beyond reforestation and forest degradation and includes the role of conservation, sustainable management of forests and enhancement of forest carbon stocks[^18^].

Regenerative agriculture

Regenerative agriculture is a way of farming that nurtures and restores soil health, reducing water use, preventing land degradation, and promoting biodiversity. By minimizing land ploughing, practicing rotating crops, and using animal manure and compost, regenerative agriculture ensures that the soil stores more carbon, conserves more moisture, and is healthier due to thriving fungal communities[^18^].

Resilience

Climate resilience is the capacity of a community or environment to anticipate and manage climate impacts, minimize their damage, and recover and transform as needed after the initial shock.

Report period

Specific historical period selected for the determination of carbon neutrality.

Scope 1 - Direct GHG emissions

Scope 1 emissions are direct greenhouse gas (GHG) emissions that occur from sources owned or controlled by the organization, such as combustion in owned or controlled boilers, furnaces, vehicles, etc. These emissions are directly attributable to the organization's activities[^23^][^24^][^30^].

Scope 2 - Electricity indirect GHG emissions

Scope 2 emissions are indirect GHG emissions associated with the generation of electricity, heating/cooling, or steam purchased for the organization's own consumption. These emissions occur at the source of electricity generation but are attributed to the organization based on its energy use[^23^][^24^][^30^].

Scope 3 - Other indirect GHG emissions

Scope 3 emissions are all other indirect GHG emissions that are a consequence of the organization's activities but occur from sources not owned or controlled by the organization. Examples include emissions from the extraction and production of purchased materials, transportation of purchased fuels, and use of sold products and services[^24^][^30^].

Science Based Targets initiative (SBTi)

The Science Based Targets initiative (SBTi) is a global body enabling businesses and financial institutions to set ambitious emissions reductions targets in line with climate science. It is focused on accelerating companies across the world to halve emissions before 2030 and achieve net-zero emissions before 2050. The initiative is a collaboration between CDP, the United Nations Global Compact, World Resources Institute (WRI), and the World Wide Fund for Nature (WWF)[^24^].

Sustainable Development Goals (SDGs)

The Sustainable Development Goals (SDGs), also known as the Global Goals, were adopted by the United Nations in 2015 as a universal call to action to end poverty, protect the planet, and ensure that by 2030 all people enjoy peace and prosperity. The 17 SDGs are integrated and recognize that action in one area will affect outcomes in others, emphasizing the need for balanced social, economic, and environmental sustainability[^24^].

Tipping point

A tipping point is a threshold after which certain changes caused by global warming and climate change become irreversible, even if future interventions are successful in driving down average global temperatures. These changes may lead to abrupt and dangerous impacts with very serious implications for the future of humanity and our planet. As the world gets hotter, several tipping points are becoming very likely. One of them is the collapse of the Greenland and West Antarctic ice sheets, which would lead to significant sea level rise and threaten coastal communities and ecosystems. Another is the thawing of the permafrost in the tundra regions, which will release huge quantities of trapped greenhouse gases, further accelerating global warming and climate change. Mass coral bleaching events and the destruction of rainforests are two other major tipping points with immense implications for both biodiversity and human societies.

Transparency

Under the Paris Agreement, countries must regularly report on the implementation of their Nationally Determined Contributions. It is crucial that this reporting is done with transparency to allow the global community to accurately assess collective progress and build trust that everyone is playing their part. Transparent reporting allows governments and international bodies to have access to reliable data and make evidence-based decisions. It also enhances our scientific understanding of climate change and the actions and policies needed to mitigate it and adapt to its impacts. Ultimately, transparency is key to unlocking the full potential of the Paris Agreement, by promoting trust, collaboration, and knowledge transfer, and encouraging further ambition on climate targets.

UNFCCC

The United Nations Framework Convention on Climate Change (UNFCCC) is an international environmental treaty adopted in 1992 to combat dangerous human interference with the climate system. It entered into force in 1994 and enjoys near universal membership, having been signed by 198 parties. It is the parent treaty of both the Paris Agreement and the Kyoto Protocol. The UNFCCC secretariat is the United Nations entity tasked with supporting the global response to the threat of climate change. The secretariat facilitates intergovernmental climate change negotiations by organizing between two and four negotiating sessions each year, the largest and most important of which is the Conference of the Parties (COP). It also provides technical expertise and assists in the analysis and review of climate change information and maintains the registry of Nationally Determined Contributions (NDC).