Carbon assessment glossary: the essential terms
This glossary brings together the main carbon assessment terms, explained simply. Each notion often has a dedicated guide to go further.
Carbon assessment
Process of measuring an organisation's greenhouse gas emissions across Scopes 1, 2 and 3, expressed in CO2 equivalent.
CO2 equivalent (CO2e)
Common unit that converts all greenhouse gases to the effect of CO2, so they can be summed.
Scopes 1, 2 and 3
Emission scopes: direct (1), from purchased energy (2), and indirect value-chain (3).
Emission factor
Coefficient that converts an activity datum (litre, km, euro, kg) into CO2e emissions.
Carbon neutrality and Net Zero
A balance between emissions and removals; Net Zero requires a deep reduction before any offsetting.
Carbon offsetting
Financing reduction or sequestration projects to neutralise residual emissions, after reduction.
SBTi
Initiative that validates reduction targets aligned with climate science (1.5°C).
CSRD and ESRS E1
European sustainability reporting regulation; ESRS E1 is its climate part.
Frequently asked questions
Where to find a term's definition?
Each key term has its dedicated guide on UltraCarbon. This glossary gives a quick overview.
Which term to start with?
With carbon assessment, CO2 equivalent and Scopes 1/2/3: these are the basics of the whole approach.