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Glossary

Insights

Glossary

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.

Are there any terms you don't recognise?

Browse A-Z

B

Biodiversity Footprint

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.

Climate Strategy

Biodiversity Strategy

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.

Climate Strategy

Biogenic CO₂

Biogenic CO₂ is carbon dioxide released from biological sources — the combustion or decomposition of biomass such as wood, crops or biofuels — that is accounted for separately from fossil CO₂ because its carbon was recently absorbed from the atmosphere.

Carbon Accounting

Blended Finance

Blended finance is the strategic use of public or philanthropic capital to mobilise private investment into sustainable-development projects that would otherwise be considered too risky.

Sustainable Finance

C

Carbon Border Adjustment Mechanism (CBAM)

CBAM is a European Union mechanism that prices the carbon content of certain goods imported from outside the EU, requiring non-EU producers to provide verified embedded emissions data and EU importers to purchase carbon certificates equivalent to the carbon cost that would have applied under the EU Emissions Trading System.

Regulation & Compliance

Carbon Credit

A carbon credit is a tradable instrument representing one tonne of carbon dioxide equivalent that a project has reduced, avoided or removed from the atmosphere, verified against a recognised standard and issued into a registry.

Carbon Markets

Carbon Disclosure Project (CDP)

CDP is a global non-profit organization that operates the world's largest environmental disclosure system — through which companies, cities, and regions report their environmental data on climate change, water security, and forests — with scores from D to A used by over 740 financial institutions and procurement organizations to assess environmental performance, risk exposure, and management quality.

ESG Reporting

Carbon Intensity

Carbon intensity is greenhouse gas emissions expressed per unit of activity — per tonne of product, per megawatt hour, per unit of revenue — allowing organisations or products of different sizes to be compared.

Carbon Accounting
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Have a question we haven't defined yet?

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.