| Activity data |
A quantity of activity that causes emissions, such as kWh, litres or tonne-km. |
| Base year |
The historical period chosen to compare emissions against over time. |
| CO₂e |
Carbon dioxide equivalent. Converts each gas to the same unit using its GWP. |
| Emission factor |
Converts activity data to emissions, such as kgCO₂e per kWh. |
| GHG statement |
The organisation's factual, objective declaration that is the subject of verification or validation. |
| GWP |
Global warming potential. Use 100-year values from one IPCC assessment report, and apply them consistently. |
| Level of assurance |
How much confidence the verifier gives: reasonable (higher) or limited (lower). |
| Materiality |
The size of an error or omission that could affect the decisions of intended users. |
| Misstatement |
An error, omission or misreporting in the GHG statement. |
| Organisational boundary |
Which facilities and entities are included, and how (control or equity share). |
| Reporting boundary |
Which emission and removal sources are included. |
| Significance |
Whether an indirect emission source is large or important enough to quantify. |
| Verification |
Checking a statement about past events. |
| Validation |
Checking the reasonableness of a statement about future events. |