Glossary of Terms

Carbon Footprint
The total greenhouse gas emissions caused by an organisation, product, or individual, expressed in units of carbon dioxide equivalents (CO₂e).

Company Carbon Footprint (CCF)
A measure of the total emissions produced by a company’s activities, covering direct, indirect, and supply chain emissions (Scope 1, 2, and 3).

Carbon Intensity
A measure of emissions per unit of output, such as emissions per kg. Useful for benchmarking performance.

Carbon Reduction
Actions taken to lower a company’s carbon footprint, such as implementing energy-efficient technologies, reducing waste, or sourcing sustainable materials.

Carbon Offset
A reduction in emissions, often through projects like reforestation or renewable energy initiatives, used to compensate for emissions produced elsewhere.

Net-Zero
A target where total emissions are balanced by removal efforts, such as offsets, effectively bringing net emissions to zero.

Value Chain
The full range of activities involved in delivering a product or service, from suppliers to end-users. Scope 3 emissions capture the emissions across this value chain.

Emission Scopes (1, 2, and 3)
The three categories for classifying emissions sources: Scope 1 (direct emissions), Scope 2 (indirect from purchased energy), and Scope 3 (all other indirect emissions in the value chain).

Emission Source
Any activity or process that generates greenhouse gases, such as fuel use, electricity consumption, or waste disposal.

Primary Data
Direct data collected from a company’s activities, such as energy bills or supplier records.

Secondary Data
Generalised data, often from industry averages, used when primary data isn’t available.

Spend-Based Data
An estimation approach for emissions calculations that uses financial spend as a proxy for activity data, often applied when primary data is unavailable.

Activity-Based Data
Data collected directly from specific business activities, such as kilometers traveled, kWh of electricity used, or kilograms of materials purchased, providing more accurate emissions calculations than spend-based estimates.

CSRD (Corporate Sustainability Reporting Directive)
An EU directive requiring companies to disclose environmental, social, and governance (ESG) information, including emissions data.

GHG Protocol
The world’s most widely used standard for measuring and managing greenhouse gas emissions, forming the basis for many reporting frameworks.

SECR (Streamlined Energy and Carbon Reporting)
A UK regulation requiring certain companies to disclose their energy use, greenhouse gas emissions, and efficiency actions in annual reports.

SBTi (Science-Based Targets initiative)
An organidation that sets and promotes best practices for emissions reduction targets aligned with climate science.

WRAP (Waste & Resources Action Programme)
A UK-based organisation providing guidance on waste reduction and resource efficiency, including sustainability best practices for food businesses.

CO₂e (Carbon Dioxide Equivalent)
A standard unit for measuring carbon footprints, which expresses the impact of different greenhouse gases in terms of the amount of CO₂ that would have the same global warming effect.

Emissions Factor
A multiplier that represents the emissions associated with producing or using a unit of material, energy, or service, used in calculating total emissions.

Life Cycle Assessment (LCA)
A technique used to assess the environmental impact of a product or process across its entire lifecycle, often used in carbon accounting.

Operational / System Boundary
The specific emission sources within a company’s operations that are included in its footprint, typically covering Scopes 1, 2, and 3 as defined by the GHG Protocol.

Reporting Period
The timeframe for which a company reports its emissions, typically a calendar or fiscal year, ensuring consistency across reporting cycles.