Insights
Clear definitions of the sustainability, climate, and ESG terms that matter most — from CBAM and CSRD to SBTi and PCAF. Written by Semtrio's advisory team.
Base year recalculation is the adjustment of an organisation's historical base year emissions to keep them comparable after structural changes — such as acquisitions, divestments or methodology updates — so that progress against a target is measured consistently over time.
A baseline is the reference scenario of what emissions would have been without a carbon project, against which the project's reductions or removals are measured.
A baseline year is the reference year against which an organisation measures its emissions performance over time and sets reduction targets, chosen for data quality and representativeness and recalculated when the organisation changes structurally.
A biodiversity credit is a tradable unit representing a measurable, verified gain in biodiversity resulting from a conservation or restoration activity.
A biodiversity footprint is a quantified assessment of an organisation's impacts on biodiversity across its operations and value chain, expressed in metrics that support comparison, target-setting and disclosure.
A biodiversity strategy is an organisation's plan for assessing, reducing and managing its impacts and dependencies on nature and ecosystems across its operations and value chain.
If you're working through a regulatory framework or sustainability challenge and need clarity on a specific term or concept — our team is here to help directly.
