CSR & Carbon Glossary
All key carbon footprint, CSR, and environmental regulation terms explained simply.
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ADEME
ADEME (French Agency for Ecological Transition) is a French public agency that supports businesses and local authorities in their ecological transitio...
Paris Agreement
The Paris Agreement is an international treaty adopted in 2015 at COP21, committing 196 countries to limit global warming to below 2°C above pre-indus...
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Carbon Footprint Assessment
A carbon footprint assessment is a method for accounting greenhouse gas (GHG) emissions generated by an organization's activities. Developed by ADEME,...
BEGES (GHG Emissions Assessment)
BEGES (Bilan d'Émissions de Gaz à Effet de Serre) is a mandatory regulatory assessment in France for certain organizations. Version 5, effective since...
Base Carbone
Base Carbone is ADEME's public database containing reference emission factors for France. It includes thousands of factors covering energy, transport,...
Dekko CSR Badge
The Dekko CSR Badge is automatically awarded to companies based on their per-employee carbon performance. Based on the BEGES V5 method, it comes in fo...
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CO2e (CO2 equivalent)
CO2 equivalent (CO2e) is a unit of measurement that compares the warming potential of different greenhouse gases. CO2 serves as the reference (GWP = 1...
CSRD (Corporate Sustainability Reporting Directive)
The CSRD is a European directive expanding corporate sustainability reporting obligations. Phased in from 2024, it first applies to large companies th...
Carbon Offsetting
Carbon offsetting involves funding projects that reduce or sequester CO2 emissions (reforestation, renewable energy) to compensate for one's own emiss...
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GHG (Greenhouse Gases)
Greenhouse gases (GHGs) are atmospheric gases that absorb and re-emit infrared radiation, contributing to global warming. The main GHGs are carbon dio...
Greenwashing
Greenwashing is a misleading marketing practice of projecting an eco-friendly image without proportionate concrete actions. In France, the 2021 Climat...
IPCC (Intergovernmental Panel on Climate Change)
The IPCC is an intergovernmental body created in 1988, tasked with assessing scientific knowledge on climate change. Its reports are authoritative and...
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Scope 1 (Direct Emissions)
Scope 1 covers direct greenhouse gas emissions from sources owned or controlled by the organization. This includes fuel combustion in company vehicles...
Scope 2 (Purchased Energy)
Scope 2 covers indirect emissions from the production of purchased energy consumed by the organization. This mainly includes electricity, but also pur...
Scope 3 (Other Indirect Emissions)
Scope 3 covers all other indirect emissions in the organization's value chain: purchased goods and services, upstream/downstream transport, employee c...
SBTi (Science Based Targets initiative)
SBTi is an initiative that helps companies set emission reduction targets aligned with climate science and the Paris Agreement. SBTi-validated targets...
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EU Taxonomy
The EU Taxonomy is a classification system for economic activities based on their contribution to EU environmental objectives. It defines technical cr...
Micro-enterprise
A micro-enterprise has fewer than 10 employees and annual revenue under 2 million euros. In France, they represent 96% of businesses. While not requir...