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Carbon management glossary

16 essential terms to understand, measure and pilot your greenhouse gas emissions.

A
ADEME
French ecological transition agency. Publishes the reference emission factors (Base Carbone) used for carbon accounting.
B
BEGES
French mandatory GHG emissions report required for certain organisations under environmental law.
C
Carbon footprint
Comprehensive measurement of an organisation's GHG emissions over a given period, expressed in tCO₂e. Covers Scopes 1, 2 and 3.
CSRD
Corporate Sustainability Reporting Directive: EU directive requiring standardised ESG reporting from large European companies.
E
Emission factor
Coefficient converting an activity (km, kWh, €) into equivalent GHG emissions. Main FR reference: ADEME Base Carbone.
ESRS E1
European reporting standard on climate change: carbon requirements under the CSRD (emissions, trajectory, risks).
G
GHG Protocol
International GHG accounting standard, published by WRI and WBCSD. Foundation of the vast majority of carbon footprints worldwide.
K
Klem
AI assistant built into Kabaun: maps accounting data to emission categories, detects anomalies, suggests reductions.
N
Net Zero
Goal of balancing GHG emissions produced with absorptions or offsets, at company, sector or state level.
P
PCAET
French territorial climate-air-energy plan: carbon planning tool for local authorities above 20,000 inhabitants.
S
SBTi
Science Based Targets initiative: international body validating corporate carbon reduction targets aligned with 1.5°C.
Scope 1
Direct GHG emissions from sources controlled by the organisation: boiler combustion, owned fleet fuel, industrial processes.
Scope 2
Indirect emissions from purchased and imported energy: electricity, heat, steam or cooling produced outside the boundary.
Scope 3
All other indirect emissions upstream (purchases, inbound transport) and downstream (product use, end of life) of the value chain.
T
tCO₂e
Tonne of CO₂ equivalent: universal unit converting the climate impact of all GHGs (methane, N₂O, HFCs) into CO₂ equivalent.
V
VSME
Voluntary SME Standard (EFRAG): simplified carbon report for SMEs, accepted by CSRD-regulated buyers.

Need more than a definition?

Kabaun computes your carbon footprint from these very terms: Scopes 1, 2, 3, CSRD or BEGES compliance, SBTi-aligned reduction plan.

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