Scenario in which global average temperature is limited to 1.5°C above pre-industrial levels with no or limited overshoot.

Expression of a quantity of greenhouse gas (GHG) emissions in terms of mass of GHG or tonnes of carbon dioxide equivalent (CO2e). In contrast with emissions intensity.

In the context of inventory accounting, a base year refers to a historic datum (a specific year or, in the case of a base period, an average over multiple years) against which a company's emissions are tracked over time.

A reference point against which an organisation's performance can be compared. In the context of science-based target setting, benchmarks are informed by methods and reference pathways such as the 1.5°C pathways, which outline the necessary performance levels to limit global temperature increase to 1.5°C above pre-industrial levels.

A carbon credit is a tradable unit that represents one metric tonne of avoided GHG emissions, reduced GHG emissions or GHG removals.

Making or resulting in no net release of carbon dioxide into the atmosphere, especially as a result of carbon offsetting.

Abbreviation for carbon dioxide: gas produced by burning fuel, naturally produced by animals during respiration, through decay of biomass, and used by plants during photosynthesis.

The process where an organisation directly reduces greenhouse gas emissions through efficiencies.

The process by which countries, individuals or other entities aim to achieve zero fossil carbon existence. Typically refers to a reduction of the carbon emissions associated with electricity, industry and transport.

Emissions from sources that are owned or controlled by the reporting entity.

Public sharing of information by companies. In the context of the SBTi, information related to science-based targets and metrics that inform the target. Disclosure is a mechanism for transparency.

Emissions per a specific unit, for example: tCO2e/£million invested, tCO2e/MWh, tCO2e/ton produced, tCO2e/£million company revenue.

The five main types of fluorinated GHGs are hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), sulfur hexafluoride (SF6), nitrogen trifluoride (NF3), and other fully fluorinated GHGs. These fluorinated GHGs can be emitted from F-gas production as by-products, reactants, intermediates, or products, and from process vents, leaks, container venting, or destruction processes.

Greenhouse Gasses which absorb and re-emit infrared radiation, thereby trapping it in Earth's atmosphere and causing the GHG effect. They include carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), sulfur hexafluoride (SF6), and nitrogen trifluoride (NF3).

Greenwashing is the act of making false or misleading statements about the environmental benefits of a product or practice. It can be a way for companies to continue or expand their polluting as well as related harmful behaviours, all while gaming the system or profiting off well-intentioned, sustainably minded consumers

Emissions that are a consequence of the activities of the reporting entity but occur at sources owned or controlled by another entity. Indirect emissions are accounted for in scope 2 and scope 3 inventories.

Net zero emissions are achieved when anthropogenic (originating in human activity) emissions of GHGs to the atmosphere are balanced (become even) by anthropogenic removals over a specified period.

The term offsetting refers to purchasing carbon credits from activities outside of a company's value chain as a substitute for abating emissions within its value chain.

The boundaries that determine the direct and indirect emissions associated with operations owned or controlled by the reporting company. This assessment allows a company to establish which operations and sources cause direct and indirect emissions, and to decide which indirect emissions to include that are consequence of its operations.

Legally binding international treaty on climate change adopted within the United Nations Framework Convention on Climate Change (UNFCCC) in December 2015. The Paris Agreement commits participating countries to limit global temperature rise to well-below 2°C above pre-industrial levels and pursue efforts to limit warming to 1.5°C, adapt to changes already occurring, and regularly increase efforts over time.

Residual emissions represent the emissions that cannot be completely eliminated despite implementing all available mitigation measures contemplated in pathways that limit warming to 1.5°C with no or limited overshoot. In the context of science-based targets, residual emissions refer to the company's scope 1, scope 2 and scope 3 emissions that remain once its long-term emissions reduction target has been achieved.

Corporate targets to mitigate GHG emissions that are in line with what the latest climate science says is necessary to meet the goals of the Paris Agreement – to pursue efforts to limit warming to 1.5°C

Direct GHG emissions from operations owned or controlled by the reporting company.

Indirect GHG emissions associated with the generation of purchased or acquired electricity, steam, heating or cooling consumed by the reporting company.

Indirect GHG emissions (other than those covered in scope 2) that occur in the value chain of the reporting company, including both upstream and downstream emissions.

Fifteen distinct categories as defined by the Greenhouse Gas Protocol intended to provide companies with a systematic framework to organize, understand, and report on the variety of scope 3 activities within a corporate value chain.

Businesses that maintain revenues, assets, or a number of employees below a certain threshold.

Document that provides a set of criteria and/or guidelines established by an authority, organization, or consensus, to ensure uniformity, consistency, and interoperability in a particular context.

A supply chain is the entire system of processes and resources required to produce and sell a product from start to finish, typically starting with raw materials and ending with the customer in possession of the product.

tCO2e means metric tonnes of carbon dioxide emissions

A supplier that provides or sells products directly to the reporting company. A tier 1 supplier is a company with which the reporting company has a purchase order for goods or service.

A supplier that provides or sells products directly to the reporting company's tier 1 supplier. A tier 2 supplier is a company with which the reporting company's tier 1 supplier has a purchase order for goods and services.