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Glossary

Glossary of terms related to
carbon footprint measurement

The carbon footprint is increasingly important in today's world. Manglai provides explanations, examples and best practices on fundamental principles of a variety of carbon footprint topics.

A

2030 Agenda

The 2030 Agenda is the global action plan adopted by all 193 UN Member States in September 2015 to eradicate poverty, protect the planet and ensure prosperity, through 17 Sustainable Development Goals and 169 targets.

AWARE (Available Water Remaining)

AWARE (Available Water Remaining) is a water scarcity characterisation method for life cycle assessment. It scales each cubic metre consumed by local water scarcity, and underpins ISO 14046 and the EU Product Environmental Footprint.

Additionality

Additionality is the principle that a carbon credit project is only valid if its emission reductions would not have happened without the funding generated by the project itself.

Agricultural Water Footprint

The agricultural water footprint measures the green, blue and grey water used to produce food. We explain its components, drivers and how to reduce it.

Agricultural carbon footprint

Total greenhouse gas emissions from crop and livestock production: CO2, methane and nitrous oxide, measured through life cycle assessment.

Air pollution

The presence in the atmosphere of harmful substances such as particulate matter, nitrogen oxides, sulphur dioxide and ground-level ozone, with effects on health, ecosystems and the climate.

Air quality

The state of the air based on pollutant concentrations, assessed through indices, limit values and monitoring networks, with direct effects on health and business activity.

Annual Operating Report (COA, Mexico)

A mandatory annual reporting instrument in Mexico through which facilities report their emissions, discharges and waste; it feeds the Pollutant Release and Transfer Register (RETC).

Annual hazardous waste report

The annual hazardous waste report is a mandatory summary of the hazardous waste an organisation generates or manages, submitted to the regional authority each year for traceability and compliance.

Aqueduct Water Risk Atlas (WRI)

Aqueduct is the World Resources Institute's free online atlas of global water risk. It maps indicators such as baseline water stress, drought and flood risk, helping companies assess water risk across their operations and supply chains.

Authorised waste manager

A figure regulated in Spain by Law 7/2022 that carries out the collection, transport, storage, recovery or disposal of waste, subject to authorisation or prior notification and registration.

B

B Corp Certification

B Corp Certification, awarded by B Lab, recognises companies that meet high social, environmental, transparency and accountability standards.

Baseline Water Stress (BWS)

Baseline Water Stress measures the ratio between water withdrawals and available supply in a basin. We explain its thresholds and how companies use it.

Biodiversity credits

Measurable, verifiable and tradable units representing a positive biodiversity outcome that fund the conservation or restoration of nature.

Biomethane

A renewable gas produced by upgrading the biogas from anaerobic digestion to a quality equivalent to natural gas, suitable for grid injection and as a transport fuel.

Biowaste

Biowaste explained: definition under Law 7/2022, the EU separate-collection requirement, collection systems (brown bin, door-to-door, composting), treatment routes and its role in the circular economy.

Blue Water Footprint

The blue water footprint is the volume of surface water and groundwater consumed, and not returned to the same source, in producing goods and services.

Blue Water Scarcity

Blue water scarcity is an indicator that compares the blue water footprint of a basin with its renewable freshwater availability, after reserving environmental flows.

Blue bonds

Blue bonds are debt instruments that fund marine and ocean conservation projects, applying the same sustainability and transparency principles as green bonds but focused on the blue economy.

Blue carbon

Blue carbon is the carbon stored in coastal and marine ecosystems such as mangroves, seagrasses and salt marshes, which sequester CO2 at far higher rates per area than most land forests.

Blue economy

The blue economy promotes the sustainable use of marine resources to drive economic development, protect the environment and foster social well-being, addressing challenges such as climate change and marine pollution.

C

CBAM: EU Carbon Border Adjustment Mechanism

The Carbon Border Adjustment Mechanism (CBAM) prices the carbon embedded in EU imports of goods such as steel, cement and aluminium. Its definitive phase began on 1 January 2026, simplified by the Omnibus package.

CDP Water Disclosure

CDP Water Disclosure is the global voluntary programme through which companies report their water use, risks and management to investors and stakeholders.

COP (Conference of the Parties)

The COP (Conference of the Parties) is the supreme decision-making body established under the UN Framework Convention on Climate Change (UNFCCC).

CO₂ Equivalent

CO₂e is the common unit that converts every greenhouse gas into the equivalent amount of CO₂. We explain how it is calculated and why it underpins all emissions reporting.

Carbon Balance

A guide to the carbon balance: what it is, how it is calculated, which standards govern it and how it is used to demonstrate progress toward climate neutrality.

Carbon Border Adjustment Mechanism (CBAM)

CBAM is the EU's regulatory tool to prevent carbon leakage by charging imports for their embedded carbon, mirroring the EU ETS price. After a transitional phase, its definitive regime began on 1 January 2026.

Carbon Disclosure Project (CDP)

The CDP runs the world's largest environmental disclosure system, scoring companies on climate change, water security and deforestation. Since 2024 it uses a single questionnaire aligned with IFRS S2.

Carbon Footprint

The carbon footprint is the total greenhouse gases, in CO₂e, linked to a person, organisation, product or service. We explain how it is measured, classified into scopes and reduced.

Carbon Footprint Label

A carbon footprint label communicates a product's life-cycle emissions to consumers. To be credible it must rest on a robust calculation, such as ISO 14067, and independent verification.

Carbon Footprint Verification and Certification

Carbon footprint verification is the independent review that confirms an emissions inventory is correct and reliable. We explain its stages, levels of assurance and applicable standards.

Carbon Footprint aspects

A practical look at the carbon footprint: what greenhouse gases it covers, why measuring it matters and how the GHG Protocol splits emissions into three scopes.

Carbon Leakage

Carbon leakage happens when stricter climate policy in one region pushes emissions, or production, to places with weaker rules, undermining the net climate benefit.

Carbon Trust Footprint Label

A label from the independent body Carbon Trust that certifies a product, service or organisation has measured, and committed to reduce, its verified carbon footprint.

Carbon accounting

The process of measuring, calculating and recording the greenhouse gas emissions of an organisation or product, the foundation of any credible climate strategy.

Carbon audit

A carbon audit is the structured process of measuring, analysing and verifying an organization's greenhouse gas emissions across Scopes 1, 2 and 3, expressed in CO2e.

Carbon budget

The carbon budget is the total amount of CO2 that can still be emitted while keeping global warming below a set limit, such as 1.5°C above pre-industrial levels.

Carbon capture, utilisation and storage (CCUS)

A set of technologies that capture CO2 from industrial sources or the air to use it (CCU) or store it geologically (CCS), key in hard-to-abate sectors.

Carbon credits

A carbon credit represents one tonne of CO2 equivalent reduced or removed from the atmosphere, tradable on compliance or voluntary markets.

Carbon farming

Farming and forestry practices that capture carbon in soils and biomass or reduce emissions, with the potential to generate credits and an EU certification framework.

Carbon footprint certification

Carbon footprint certification is the process by which an accredited third party verifies an organisation's or product's greenhouse gas emissions against recognised international standards.

Carbon footprint monitoring

Carbon footprint monitoring is the ongoing tracking of an organisation's GHG emissions. We explain why it matters and how the PDCA cycle drives continuous improvement.

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