The glossary for all organisations

Direct greenhouse gas emissions from sources owned or controlled by the company, such as company vehicles or on-site fuel combustion.

Indirect greenhouse gas emissions from the consumption of purchased electricity, steam, heat, or cooling. These emissions occur outside the company’s direct operations but are a result of its energy use.

All other indirect greenhouse gas emissions that occur in a company’s value chain, including both upstream and downstream activities, such as transportation and the use of sold products.

Data collected from external sources or third-party databases that are used to estimate emissions when primary data from a company’s direct activities is unavailable.

The process of disclosing a company’s environmental, social, and governance (ESG) performance to stakeholders, demonstrating its sustainability efforts and impact.

Financial reports that provide information on the sustainability-related risks and opportunities that may affect a company’s performance, including governance, strategy, and risk management.

The SDGs, established by the United Nations in 2015, are a set of 17 global goals aimed at ending poverty, protecting the planet, and ensuring peace and prosperity for all by 2030.

Indirect greenhouse gas emissions from the production and transportation of goods and services that a company purchases, occurring before they reach the company’s operations.

The life cycle stage in a product’s lifecycle when the end consumer uses it, contributing to its overall environmental impact until it is discarded or enters a waste management process.

The process of evaluating whether the methods and assumptions used in an emissions statement are reasonable and scientifically sound to ensure credible results.

The full range of upstream and downstream activities required to bring a product or service from conception through to delivery, including raw material extraction, production, distribution, and final sale.

Greenhouse gas emissions produced throughout a company’s entire value chain, including both upstream emissions from suppliers and downstream emissions from product use and disposal.

An independent assessment that ensures the accuracy, completeness, and consistency of a company's historical emissions data, confirming it meets reporting standards and criteria.