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Glossary of Terms
| Term | Definition |
|---|---|
| Corporate GHG Inventory | A total accounting of a company or organization’s emissions, which contains all GHG emissions sources and their quantities within a defined boundary. |
| Carbon & GHG Emissions | Polluting substances released into the atmosphere that include carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), hydroflurocarbons (HFCs), perflurocarbons (PFCs), and sulfur hexafluoride (SF6). |
| Carbon Dioxide Equivalent (CO2e) | The standard GHG emissions reporting metric. Each GHG has a different global warming potential; for simplicity of reporting, the mass of each gas emitted is commonly translated into a carbon dioxide equivalent (CO2e) amount so that the total impact from all sources can be summed to one figure. |
| Operational Control Approach | One of two ways to define organizational boundaries; the approach preferred by most reporting registries. If the company maintains full authority to introduce and implement operating policies at a facility or operation, then it should be included in the GHG inventory. |
| Base Year | The first recorded GHG inventory for the company or organization, against which emissions are tracked over time. |
| Emissions Sources | The sources of GHG substances such as fuel combustion and industrial processes. |
| --Scope 1 | GHG emissions that result from sources owned or controlled by the company. Direct emissions include: on-site fuel combustion, refrigerants, or fugitive emissions. |
| --Scope 2 | GHG emissions that result from the generation of purchased electricity. Indirect emissions include: electricity or steam purchases. |
| --Scope 3 | GHG emissions that result from sources not owned or controlled by the company, but are a consequence of company activity. Other emissions include: use or disposal of products or services, supply chain or distribution/logistic emissions, business travel emissions, and employee commuting. |
| Emissions Factors | GHG emissions expressed on a per unit activity basis. For example, metric tons of CO2 emitted per million BTUs of coal combusted, or metric tons of CO2 emitted per kWh of electricity consumed. |
| Global Warming Potential | Cumulative radiation effects of a gas over a specific time, resulting from the emission of a GHG relative to a reference gas. The GWP-weighted emissions of direct GHGs are presented in terms of equivalent emissions of carbon dioxide (CO2e). |
| Inventory Management Plan (IMP) | The IMP documents company information, including corporate overview and goals, GHG inventory boundary conditions, emissions quantification methods, data collection and management approaches, and steps for improving the GHG inventory in future years. |
| Voluntary Reporting | Multiple platforms exist where companies can share their corporate footprinting results (e.g., Climate Counts, Carbon Disclosure Project, The Climate Regsitry). Each registry has different reporting requirements; some also involve goal-setting. |
Additional definitions are available at http://www.epa.vic.gov.au/climate-change/glossary.asp#CAM
