Glossary of terms related to
carbon footprint measurement

Used oils, both industrial and cooking, are a hazardous waste stream but also a clear opportunity for circularity when they are managed and recovered correctly.

Waste circularity analysis evaluates how effectively materials stay in use through reuse, repair and recycling, using indicators like the MCI and methods such as Material Flow Analysis and the ISO 59020 standard.

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.

Non-revenue water (NRW) is the share of supplied water that produces no income, through leaks, metering errors or unbilled use. Reducing it is one of the most cost-effective ways to improve water efficiency.

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.

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.

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.

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.

Landfill gas is a combustible gas, mainly methane and carbon dioxide, produced by the anaerobic decomposition of organic matter in landfills. Capturing it reduces emissions and provides renewable energy.

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 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.

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

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

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 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.

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.

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

Carbon storage is the process of capturing carbon dioxide (CO2) and keeping it out of the atmosphere for a long period, in natural ecosystems such as forests or soils, or through technological solutions such as geological storage.

Carbon removals capture CO₂ already emitted and store it durably. They are essential for addressing residual emissions on the path to net zero, complementing reductions.

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

Commercial waste is generated by shops, hospitality, offices and services. Although it comes from economic activity, its composition is similar to household waste, which shapes how it is managed.

Co-incineration uses waste as an alternative fuel in industrial processes such as cement kilns, recovering its calorific value while displacing fossil fuels.

Composting is an aerobic biological process that turns biodegradable organic waste into compost, a stable, nutrient-rich material used as a soil improver and fertiliser.

Corporate water risk assessment is a technical and strategic process through which companies evaluate how their dependence on water can become a threat to their operational, financial or reputational viability.

End-of-life carbon covers the greenhouse gas emissions released when a product is discarded. It is a key, often overlooked life-cycle stage and a typical Scope 3 category in corporate carbon accounting.

A water scarcity coefficient expresses the ratio between water demand and availability in an area. AWARE (Available WAter REmaining) is the WULCA consensus method used to quantify water scarcity in life cycle assessment.

Cradle-to-Practical Completion (C2PC) is a life-cycle assessment boundary that captures the upfront embodied carbon of a building, from raw-material extraction to practical completion (handover), before it enters use.

Cradle-to-Site (C2S) measures the environmental impact of a building material from raw material extraction to delivery at the construction site, a key boundary for reducing embodied carbon.

Cradle-to-Gate is the life cycle assessment boundary covering raw material extraction through manufacturing up to the factory gate, excluding transport, use and end-of-life.

Cradle-to-Grave (C2G) is the most comprehensive Life Cycle Assessment scope, evaluating a product's impacts from raw material extraction through use to final disposal.

Cradle-to-Cradle (C2C) is a circular-design framework by McDonough and Braungart in which products are designed as biological or technical nutrients, eliminating the concept of waste.

Corporate water neutrality means a company first reduces its water footprint and then replenishes the remaining volume through verified projects in the basins it affects.

Circular design applies circular economy principles to products, services and systems, aiming to eliminate waste and keep materials in use through durability, repairability, reuse and recyclability.

What climate adaptation means, how it differs from mitigation, the policies behind it, and concrete examples of how societies are preparing for unavoidable climate impacts.

Consumptive use is the share of withdrawn water that leaves a basin for good, through evaporation, incorporation into products or transfer, and is the part that truly reduces local availability.

A guide to the corporate water footprint: what it is, how it is calculated, which standards govern it and how companies use it to manage water risk.

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.

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.

Climate impact measures how an activity, product or organisation alters the climate system, primarily through the greenhouse gases it emits or removes.

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.

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.

EU directive obliging large companies to run human rights and environmental due diligence across their value chains. Adopted in 2024 and significantly simplified by the 2026 Omnibus I package.

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

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

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.

CINIF is the independent Mexican council that develops the country's financial reporting standards (NIF) and, since 2024, its sustainability reporting standards (NIS).

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.

The circular economy is a regenerative model that keeps materials in use for as long as possible, designing out waste and reducing both resource extraction and emissions.

What climate risk disclosure is, the difference between physical and transition risks, and the frameworks that now govern it after the TCFD was absorbed into the ISSB standards.

The CSRD standardises corporate sustainability reporting in the EU. The 2026 Omnibus reform narrowed its scope to large companies and shifted the timeline.

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.

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.

A carbon gap analysis compares current or projected emissions with a company's reduction targets, revealing the gap to be closed and how to prioritise action.

Voluntary Mexican certification from PROFEPA that recognises companies which go beyond environmental compliance, following an environmental audit and a plan to prevent pollution and use resources efficiently.

Carpooling is the shared use of a private car by several people making similar journeys. It reduces the number of vehicles on the road, lowering costs, congestion and transport emissions.

What climate risk is, the difference between physical and transition risks, how it is disclosed under frameworks such as IFRS S2, and the role of carbon footprinting in managing it.

Carbon footprint verification and certification are the independent assurance steps that confirm an organisation's reported greenhouse gas emissions are accurate, complete and credible.

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.

A carbon footprint reduction plan sets out the actions, responsibilities and timelines a company uses to cut its greenhouse gas emissions. Here is how to design an effective one.

Climate neutrality means balancing the greenhouse gases a company or economy emits with the amount it removes, reaching a net-zero impact on the climate across all GHGs.

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.

Climate change mitigation covers the actions that reduce or prevent greenhouse gas emissions, or increase their absorption, to limit global warming. A guide to strategies and policy.

Climate finance is the flow of public and private capital towards mitigation and adaptation, central to delivering the Paris Agreement.

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

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 sinks are natural or artificial systems that absorb and store more carbon dioxide than they emit, such as forests, oceans and soils, helping to offset emissions and slow climate change.

What Corporate Social Responsibility is, its three pillars, why it matters to companies today, and how it connects with carbon footprint measurement and EU sustainability reporting rules.

Climate resilience is the capacity of natural, social and economic systems to anticipate, withstand and recover from climate impacts. A guide for companies building it.

A carbon footprint registry documents and stores an organization's GHG emissions. In Spain, the official MITECO registry also recognises emission reductions and absorption projects.

Law 7/2021 is Spain's framework climate law: it targets climate neutrality by 2050 and underpins the obligation for certain companies to calculate and reduce their carbon footprint.

Climate justice frames climate change as a question of human rights and equity: those who contributed least to emissions often suffer the most. A guide to its principles, examples and business relevance.

Carbon intensity is a relative indicator that expresses greenhouse gas emissions per unit of activity, such as grams of CO2 per kWh or tonnes of CO2 per million euros of revenue.

Cumulative environmental impact captures the combined, accumulated effects of activities and products on ecosystems. A guide to what it covers, how it is measured and how to cut it.

Carbon neutrality means balancing the greenhouse gases an organisation emits with an equivalent amount reduced or removed. A guide to the concept, standards and steps.

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 negative means an organisation, product or process removes more greenhouse gases from the atmosphere than it emits, going beyond carbon neutrality to actively cut atmospheric CO2.

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.

The climate crisis is the human-driven warming of the planet and its cascading effects. Understanding its causes, consequences and responses is the basis for mitigation and adaptation.

Climate change is the long-term warming of the planet, driven mainly by human greenhouse gas emissions, requiring both mitigation and adaptation across society.

Directive 1999/31/EC, the Landfill Directive, sets strict technical and environmental requirements for landfills and progressively reduces the waste, especially biodegradable waste, sent to landfill in the EU.

Directive 2010/75/EU, the Industrial Emissions Directive, is the EU framework for preventing and controlling pollution from large industrial installations through integrated permits and best available techniques.

Downstream covers the final stages of a value chain. In a circular economy it is also where waste is turned back into useful materials and energy.

A deposit return scheme (DRS) adds a refundable deposit to packaged products, repaid when the empty container is returned, boosting separate collection and recycling quality.

Anaerobic digestion is a biological process in which microorganisms break down organic matter without oxygen, producing biogas and a digestate that can be used as fertiliser.

Directive 2008/98/EC is the cornerstone of EU waste policy. It establishes the waste hierarchy, extended producer responsibility and recycling targets, and has been amended by Directives 2018/851 and 2025/1892.

Water degradation explained: its chemical, biological, quantity and hydromorphological dimensions, the structural causes, the indicators used to track it, and what it means for ESG.

The Digital Product Passport (DPP) is the EU's electronic record of a product's composition, footprint, reparability and end-of-life data, introduced by the Ecodesign for Sustainable Products Regulation (ESPR).

The direct water footprint measures the water consumed and polluted by a company's own facilities and processes. We explain how it is calculated and reduced.

The displaced environmental footprint captures the environmental impacts that happen far from the point of consumption, embedded in imported goods and global supply chains.

What desalination is, the main technologies (reverse osmosis and thermal processes), its role in water security, and its principal environmental challenges: energy use and brine.

Double materiality is the analytical principle that underpins the CSRD, requiring companies to report both their impacts on people and planet and the financial risks and opportunities sustainability creates for them.

Decarbonization is the process of cutting greenhouse gas emissions across the economy to reach net zero. A practical guide to why it matters, the main strategies and how to measure progress.

Double materiality analysis assesses both a company's impact on the environment and society and how sustainability factors affect the company itself. It is the cornerstone of the CSRD.

Voluntary Mexican distinction awarded by CEMEFI and AliaRSE that recognises companies meeting high standards of ethics, quality of working life, community engagement and environmental care.

The Distintivo Calidad Ambiental is a voluntary recognition awarded by Mexico's PROFEPA to organisations, across many sectors, that go beyond legal environmental requirements.

d2w is an additive that promotes the oxidative breakdown of conventional plastics into so-called oxo-biodegradable plastics. Critics warn it can create microplastics, and the EU prohibits oxo-degradable plastics.

Downcycling reuses recycled materials to make lower-quality products, extending material life but eventually reaching a point where the material becomes waste.

The European Circular Economy Strategy, anchored in the European Green Deal and the 2020 Circular Economy Action Plan, drives the EU towards a regenerative, resource-efficient and climate-neutral economy.

The Spanish Circular Economy Strategy 2030 (EEEC 2030) is Spain's national framework for moving from a linear to a circular, resource-efficient and climate-neutral economy, with measurable 2030 targets.

Mobile recycling points are travelling collection units for small-volume and hazardous household waste, extending selective collection to rural areas and neighbourhoods without a fixed civic amenity site.

A practical guide to ecodesign for packaging: what it is, the design principles, the EU and Spanish rules (PPWR, Royal Decree 1055/2022) and the most common strategies.

The EU Circular Economy Action Plan (2020) is a pillar of the European Green Deal that aims to make products more durable, repairable and recyclable, and to use resources far more efficiently.

The 2018 European Strategy for Plastics in a Circular Economy was the EU's first comprehensive framework to rethink how plastics are designed, used and recycled, and the basis for later single-use plastics and packaging rules.

Environmental neutrality is the state in which an activity's negative impacts on the environment are minimised and then offset or restored to reach a net-zero or net-positive balance.

Waste emissions are the greenhouse gases released across the collection, treatment and disposal of waste. We explain how they are estimated and how to reduce them.

The zero waste economy is a production and consumption model designed to keep materials in use for as long as possible and prevent waste from being generated in the first place.

A model that closes the water loop, turning treated wastewater into a safe secondary resource and building resilience against scarcity and climate stress.

Water scarcity occurs when demand for water persistently outstrips the renewable supply available in a region, with growing physical, economic and institutional dimensions.

Adopted in 2021, the EU Adaptation Strategy aims for a climate-resilient Europe by 2050, organised around four objectives: smarter, faster and more systemic adaptation, plus stepped-up international action.

The embodied carbon footprint is the sum of emissions from raw material extraction to the factory gate. We explain how it is calculated and how to reduce it.

Regulation (EU) 2024/1781 (ESPR) replaces the old Ecodesign Directive and extends sustainability and circularity requirements to nearly all products sold in the EU, introducing the Digital Product Passport.

The EU Ecodesign Directive (2009/125/EC) introduced mandatory energy and environmental requirements for energy-related products. It has been repealed by the ESPR (Regulation (EU) 2024/1781), which extends ecodesign to almost all products.

The end-of-life carbon footprint quantifies the emissions, and the avoided emissions, linked to what happens to a product once it is discarded: collection, recycling, recovery or disposal.

Embodied carbon covers the emissions locked into materials and construction, as opposed to the operational emissions produced while a building or product is in use.

An emissions inventory quantifies an organisation's greenhouse gas emissions across Scopes 1, 2 and 3, providing the baseline for target setting, reduction plans and sustainability reporting.

Ecodesign is a methodology that builds environmental criteria into a product from conception through end of life, reducing impact across the life cycle while maintaining functionality, quality and cost-effectiveness.

The EU Water Framework Directive sets a common framework for protecting Europe's rivers, lakes, groundwater and coastal waters, aiming for good ecological and chemical status through river-basin planning.

An EPD is a verified, registered document that reports the life-cycle environmental performance of a product in a standardised, comparable way under ISO 14025.

The electric footprint quantifies the emissions linked to electricity use by a person, company or region, and points to where efficiency and clean energy can cut them.

The event carbon footprint measures the emissions generated by a conference, festival or corporate meeting. We explain its sources and how to reduce them.

An emissions trading system (ETS), or carbon market, is a cap-and-trade mechanism that prices greenhouse gas emissions to drive cost-effective reductions.

The EU ETS is the European Union's main carbon-pricing instrument, a cap-and-trade system covering power, industry, aviation and, since 2024, maritime transport.

The EDCI is a private-markets initiative that standardises a core set of ESG metrics so general partners and limited partners can compare performance. Its anonymised benchmark is aggregated by Boston Consulting Group.

An overview of ESG due diligence obligations: what they cover, the EU rules after the Omnibus I simplification, and the international standards companies use to comply.

EDGE is a fast, affordable green building certification from IFC (World Bank Group) that requires at least 20% savings in energy, water and the energy embodied in materials, designed especially for emerging markets.

A practical guide to energy efficiency: what it is, how it is calculated, the EU rules that drive it, and why it is one of the cheapest ways to cut emissions and costs.

Environmental aspects are the points where an organisation's activities interact with the environment, from emissions and discharges to resource use. Identifying them is the basis of environmental management.

Environmental sustainability indicators (KPIs) are quantitative metrics that track resource use, greenhouse gas emissions and waste, helping organisations measure and manage their environmental impact.

What environmental impact means, how it is classified and measured, and why quantifying it (starting with your carbon footprint) is the first step to reducing it.

The European Green Deal is the EU's growth strategy to become climate neutral by 2050, with binding 2030 and 2040 targets that increasingly shape how companies report.

The European Sustainability Reporting Standards (ESRS) define the sustainability information companies report under the CSRD. A simplified revised set is on its way for financial years from 2027.

Environmental rights guarantee a healthy and sustainable environment and the rights to information, participation and justice. Learn what they are, how they evolved and what they mean for companies.

What Extended Producer Responsibility is, how it is regulated in the EU and Spain, and how it connects to the circular economy and to reducing the carbon footprint of products.

What environmental responsibility means for companies, why it matters strategically, and the tools and legal framework, from carbon measurement to Spain's Law 26/2007, that support it.

Environmental legislation is the set of international, EU and national laws that protect the environment, control emissions and increasingly require companies to measure and disclose their impact.

Learn what an environmental policy is, why companies need one, the elements of an effective policy and how to implement it, with links to the regulations that shape it.

Spain's Law 26/2007 transposes the EU Environmental Liability Directive, holding operators financially responsible for preventing and repairing the environmental damage they cause.

The ecological footprint compares humanity's demand for natural resources with the planet's biocapacity, expressed in global hectares. It is a broader measure than the carbon footprint alone.

What environmental governance is, why it matters for climate action, its key components, and how it connects to measuring and reducing the corporate carbon footprint.

The EU energy label is a mandatory A to G rating that shows a product's energy efficiency. Since 2021 it has been rescaled to remove the old A+/A++/A+++ classes.

An Environmental Impact Assessment (EIA) is the procedure that identifies, predicts and mitigates the environmental effects of a project before it is approved, supporting informed and sustainable decisions.

Official EU voluntary eco-label awarded to goods and services that meet strict, life-cycle-based environmental criteria, governed by Regulation (EC) 66/2010.

ESRS S4 is the European Sustainability Reporting Standard covering impacts, risks and opportunities related to consumers and end-users, from product safety to responsible consumption.

ESRS E2 is the European Sustainability Reporting Standard covering air, water and soil pollution, applied when pollution is a material topic under the CSRD.

ESRS S3 is the social standard within the ESRS that addresses how a company's operations and value chain affect communities, from human rights to access to resources.

ESRS S2 'Workers in the value chain' is the CSRD social standard that requires companies to disclose the impacts, risks and opportunities relating to workers in their upstream and downstream value chain.

ESRS S1 is the social standard within the ESRS that requires companies to disclose how they treat and protect their own workforce, from working conditions to labour rights.

ESRS E4 is the European Sustainability Reporting Standard for biodiversity and ecosystems, requiring companies to assess and disclose how they affect and depend on nature.

ESRS E3 is the European Sustainability Reporting Standard for water and marine resources, covering water consumption, water risk and impacts on oceans within CSRD reporting.

EMAS (Eco-Management and Audit Scheme) is the EU's voluntary environmental management and reporting scheme, established by Regulation (EC) No 1221/2009 and built around independently verified environmental statements.

Emissions offsetting balances residual GHG emissions by funding projects that reduce or remove an equivalent amount elsewhere. It should complement, never replace, real reductions.

End of waste status lets recovered materials such as scrap metal, glass or recycled plastic re-enter the market as products once they meet legal criteria, removing administrative burdens and opening new business lines.

Fit for 55 is the EU's package of climate laws designed to deliver at least a 55% cut in greenhouse gas emissions by 2030 and keep the bloc on track for climate neutrality by 2050.

FASB sets US GAAP. It does not set emissions disclosure rules, but its work on environmental credits is relevant to companies pursuing climate goals.

Fast fashion is a rapid, low-cost clothing model with a heavy environmental footprint. A look at its emissions, water and waste impacts, the new EU rules and how to do better.

Green bonds are fixed-income instruments that raise capital exclusively for environmentally beneficial projects, backed by standards such as the ICMA Green Bond Principles and the EU Green Bond Standard.

The Green Asset Ratio (GAR) is the regulatory KPI that shows what proportion of an EU bank's assets finance Taxonomy-aligned, environmentally sustainable activities.

Waste gasification is a thermochemical process that converts non-recyclable carbon-based materials into a synthesis gas (syngas) that can be used as fuel or as a chemical feedstock.

Water governance covers who decides on water, how, and with what means. The OECD's 12 Principles (2015) are the leading reference for effective, efficient and inclusive water policy.

GWP is the factor that converts each greenhouse gas into CO₂ equivalent. We explain the IPCC AR6 values and how to use them in inventories, EPDs and CBAM reports.

The GHG Protocol Product Life Cycle Accounting and Reporting Standard is the WRI/WBCSD methodology for measuring and reporting the carbon footprint of products across their full life cycle.

The Green-to-Blue Ratio shows how much a crop or process depends on rainfall versus extracted water; a higher value means less pressure on rivers and aquifers.

What the grey water footprint is, the standard equation used to calculate it, the pollutants it covers, and how it complements the blue and green water footprints.

The green water footprint measures the rainwater held in the soil and used by crops and vegetation through evapotranspiration, the main form of water consumption in rainfed agriculture.

Global warming is the sustained increase in the planet's average temperature driven by human greenhouse gas emissions. We explain its causes, effects and how to act.

What governance means as the 'G' pillar of ESG, why board oversight and accountability matter for sustainability, and how good governance underpins reliable carbon and ESG reporting.

The General Law on Sustainable Forestry Development (LGDFS), in force since 2018, regulates the management, conservation and restoration of Mexico's forest ecosystems.

GLCC refers to the broad push for low-carbon chemicals: reducing the chemical sector's emissions through cleaner processes, renewable energy, circularity and feedstock substitution. We explain the concept and the real initiatives driving it.

The Global Reporting Initiative (GRI) is the independent organisation behind the most widely used global standards for sustainability reporting.

Emission reduction covers the measures organisations and governments take to cut greenhouse gases. A practical guide to why it matters, how to measure it and the main strategies.

The GHG Protocol is the most widely used framework for corporate greenhouse gas accounting, organising emissions into Scope 1, 2 and 3 across the value chain.

The GRI Standards are a modular framework from the Global Reporting Initiative for disclosing economic, environmental and social impacts.

Greenhouse gases (GHGs) absorb infrared radiation and cause the greenhouse effect. Carbon dioxide, methane, nitrous oxide and fluorinated gases are the main human-driven contributors to climate change.

The greenhouse effect is a natural phenomenon that keeps Earth warm enough for life, but human emissions have intensified it and are driving climate change.

Green Public Procurement is the practice of public authorities buying goods, services and works with a reduced environmental impact, increasingly through mandatory criteria.

Greenwashing means projecting an eco-friendly image without the substance to back it. A guide to its forms, how to detect it, and the EU rules now closing in on misleading claims.

Green finance mobilises public and private capital for environmentally beneficial projects, using instruments such as green bonds, sustainability-linked loans and a growing EU rulebook.

The material footprint quantifies the total raw materials extracted globally to satisfy the final demand of a country, sector or product, including the materials embodied in imports.

Hazardous municipal waste covers everyday items (batteries, used oils, solvents, fluorescent tubes, e-waste) that need separate collection at civic amenity sites and treatment by authorised managers.

Healthcare waste ranges from general refuse to infectious, anatomical and cytotoxic material. A guide to its classification, the rules that govern it and how it is treated safely.

The waste footprint quantifies the waste generated by an organisation, process or product, weighted by how each stream is treated. We explain how to calculate and reduce it.

How ESG reporting captures waste generation, recycling and circularity, why it matters for CSRD compliance and investors, and which standards and indicators companies use to report it.

A circularity index gauges how far materials are kept in use through reuse, repair, recycling and recovery, reducing reliance on virgin raw materials.

ISO 14083 is the global standard, published in 2023, that harmonises how greenhouse gas emissions from passenger and freight transport are calculated and reported.

Critical waste management infrastructures are the essential facilities and systems that keep waste services running safely, underpinning public health, resilience and the circular economy.

An energy recovery facility recovers the energy content of non-recyclable waste, sitting in the EU waste hierarchy just after recycling and before disposal as a complement, not a substitute, for recycling.

An inert waste landfill is a controlled disposal facility dedicated exclusively to waste that undergoes no significant physical, chemical or biological change, such as concrete, bricks and aggregates from construction and demolition.

Incineration with energy recovery is the thermal treatment of non-recyclable waste that reduces its volume and hazard while using the heat of combustion to generate electricity, steam or hot water.

Inert waste is stable material (concrete, bricks, ceramics, clean soil) that does not decompose or react, and that, despite its large volume, can largely be recovered as recycled aggregate.

ISO 9001 is the world's leading quality management system standard. In the waste sector it helps operators control processes, ensure traceability and demonstrate reliability to clients and regulators.

ISO 14006:2020 offers guidelines for embedding ecodesign into an ISO 14001 environmental management system. It is guidance, not a certifiable requirements standard, and supports EU ecodesign rules.

Imported virtual water is the freshwater embedded in the goods and services a country or company buys from other territories. It reveals hidden external water dependencies and supply risks.

The indirect water footprint covers the water used upstream in an organisation's supply chain, often the largest share of its total footprint. Here is how to measure and reduce it.

ISO 14068-1:2023 is the international standard that sets requirements to quantify, reduce, offset and verify emissions in order to claim carbon neutrality.

ISO 14025 is the international standard for Type III environmental declarations (EPDs): verified, LCA-based reports that present a product's environmental impacts in a comparable, third-party-checked format.

ISO 14046 is the international standard for quantifying the water footprint using a Life Cycle Assessment (LCA) approach, ensuring transparency and comparability.

ISO 14044 sets the requirements and guidelines for conducting a Life Cycle Assessment (LCA), complementing the framework defined in ISO 14040.

ISO 20121 is the international standard setting the requirements for a sustainability management system for events. The 2024 revision replaced the 2012 edition.

ISO is the global federation of national standards bodies that develops voluntary international standards covering quality, the environment, energy, health and safety and much more, used to build trust and remove barriers to trade.

The IPCC reviews and synthesises the global scientific evidence on climate change, producing the assessment reports that underpin international agreements such as the Paris Agreement.

Specialised Mexican institutes promote sustainable design, construction and operation of buildings, supporting standards such as LEED, WELL and EDGE. The best-documented body is IMES, the Instituto Mexicano del Edificio Sustentable.

Implementing an ESG strategy means embedding environmental, social and governance criteria into the business model to manage risk, build trust and create long-term value.

The 30 Indicadores Básicos de Sostenibilidad (IBSO) are the set of core ESG metrics defined by CINIF under NIS B-1 that companies reporting in Mexico must disclose.

IFRS S2 is the international standard, issued by the ISSB, for disclosing climate-related risks and opportunities, effective for reporting periods from 2024.

IFRS S1 is the first standard issued by the International Sustainability Standards Board (ISSB), setting general requirements for disclosing sustainability-related financial information.

ISO 14064 is the international standard that sets out how to quantify, report and verify greenhouse gas emissions and removals at organisation and project level.

How to move the European Sustainability Reporting Standards from a reporting exercise into corporate strategy, including the 2026 simplification of the ESRS and the post-Omnibus scope.

Impact assessment under the CSRD requires in-scope companies to disclose their environmental, social and governance impacts using double materiality, with greenhouse gas emissions as a core data point.

The International Sustainability Standards Board (ISSB) develops the IFRS Sustainability Disclosure Standards, IFRS S1 and IFRS S2, creating a global baseline for sustainability and climate reporting.

The International Energy Agency (IEA) is an intergovernmental organisation that provides energy data, policy advice and decarbonization scenarios such as its Net Zero Emissions by 2050 pathway.

ISO 14067 sets out how to quantify and communicate the carbon footprint of a product across its life cycle, based on life cycle assessment principles.

ISO 14040 is the international standard that defines the principles and framework for Life Cycle Assessment (LCA), structured into four phases: goal and scope, inventory, impact assessment and interpretation.

ISO 14001 is the world's most widely used standard for environmental management systems. The revised ISO 14001:2026 was published in April 2026 and puts climate at the centre.

ISO 14000 is a family of international standards that helps organisations manage their environmental impact, from environmental management systems to greenhouse gas quantification.

The Just Transition Mechanism (JTM) is an EU instrument that channels funding to the regions and communities most affected by the move to a climate-neutral economy.

The Just Transition Fund is the EU's main instrument for supporting regions and workers most affected by decarbonisation, with a budget of around €17.5 billion for 2021-2027.

The Kyoto Protocol was the first international treaty to set binding greenhouse gas reduction targets for developed countries, and the forerunner of today's Paris Agreement.

Lightweighting reduces the material used in a product or packaging without losing function, cutting raw-material use, waste, emissions and logistics costs in the circular economy.

Sewage sludge is an unavoidable by-product of wastewater treatment, but it can become a resource for agriculture, energy and industry within the circular economy.

Littering means abandoning small items of waste in public and natural spaces. A guide to its causes, its impact on nature and cities, and the policies designed to curb it.

Leachate is a polluting liquid generated mainly in landfills when water percolates through waste. Controlling and treating it is essential to protect soil and water.

Spain's Law 7/2022 on waste and contaminated soils for a circular economy replaced Law 22/2011, transposing EU directives and introducing green taxes, single-use plastic bans and recycling targets.

Reverse logistics moves products and materials back up the chain for reuse, recycling or recovery, closing loops and underpinning the circular economy.

LER codes (LER stands for Lista Europea de Residuos, the European List of Waste) are six-digit references that classify every type of waste in the EU and are mandatory for waste documentation.

LCIA is the phase of an LCA that translates inventory flows into impact categories such as climate change, acidification or water scarcity. Manglai helps you put it into practice.

The LCI is the data-gathering phase of an LCA: it quantifies every material, energy, water and emission flow of a product or process and feeds the impact assessment.

A low-carbon supply chain systematically measures and reduces emissions across suppliers, logistics and materials, a decisive lever for companies because most of their footprint sits in Scope 3.

What Life Cycle Assessment is, its four standardised phases, the ISO standards behind it, its main applications and limitations, and where the methodology is heading.

LEED (Leadership in Energy and Environmental Design) is a globally recognised points-based rating system for sustainable buildings, now in its fifth version.

The LGEEPA is Mexico's principal environmental framework law, governing ecosystem protection, environmental impact assessment and pollution control.

Mexico's framework climate law, in force since 2012, that sets out responsibilities, emission reduction goals and adaptation and mitigation strategies across all levels of government.

A low-carbon economy is an economic system designed to cut greenhouse gas emissions across every sector through clean energy, efficiency and sustainable practices.

Marine litter is any persistent, manufactured or processed material that ends up, directly or indirectly, in the marine environment or on the coast, with plastics making up the largest share.

Mining (extractive) waste includes overburden, tailings, slags and acid mine drainage. A guide to its types, environmental risks, the rules that govern it and its circular potential.

Municipal solid waste (MSW), also called urban waste, is the everyday waste from homes, businesses and public services. Managing it well is key to recycling targets and the circular economy.

What the minimum environmental flow is, why it matters for river ecosystems, how it is regulated under the EU Water Framework Directive, and the trade-offs involved in setting it.

Mexican technical and legal instrument that projects potentially harmful to the environment must submit to SEMARNAT so their impacts can be identified, assessed and mitigated before approval.

The Ministry of Environment and Natural Resources (SEMARNAT) is the Mexican federal government department responsible for environmental policy and the management of the country's natural resources.

MITECO designs Spain's climate and energy policy and operates the official carbon footprint, offsetting and CO2 absorption registry that some companies must now use.

What materiality means in ESG, how single and double materiality differ under the CSRD, and how companies run a materiality assessment to prioritise their sustainability topics.

Natural capital is the stock of nature, from forests and water to soil and biodiversity, that provides the ecosystem services on which economies and companies depend.

End-of-life tyres (ELTs) are a high-volume, hard-to-degrade waste stream, but also a valuable source of secondary raw materials in the circular economy.

A clear guide to non-hazardous waste: its legal definition, how it is coded in the European Waste List, and how separate collection turns it into a secondary resource.

Spanish waste law is built on Law 7/2022 on waste and contaminated land, complemented by Royal Decrees on packaging, landfill and other streams. It transposes EU rules and drives the circular economy.

The non-revenue water index is the percentage of treated water that is produced and distributed but never generates revenue, due to physical leaks or apparent losses such as metering errors and unauthorised use.

An introduction to Nature-Based Solutions (NbS): what they are, how they are defined and certified, and how companies can use them to build climate and water resilience.

The National Water Security Index (NWSI) is the headline metric of the ADB's Asian Water Development Outlook, summing five key dimensions to score national water security from 0 to 100.

Nature-based carbon reduction relies on protecting and restoring forests, soils, wetlands and oceans to sequester CO2, alongside, not instead of, cutting industrial emissions.

The Normas de Información Financiera (NIF) are the accounting standards issued by CINIF that govern the preparation and presentation of financial statements in Mexico.

NOM-003-STPS-1999 is the Official Mexican Standard setting safety and hygiene conditions for agricultural work involving pesticides and fertilizers.

Mandatory technical regulations issued by Mexican federal bodies that set minimum standards of quality, safety, consumer protection, public health and environmental protection.

The National Development Plan (PND) is the Mexican government's guiding document that defines, each six-year term, its social, economic and environmental development objectives and strategies.

NIS B-1 is the CINIF standard that sets out the 30 Basic Sustainability Indicators (IBSO) that companies reporting under Mexican Financial Reporting Standards must disclose.

NIS A-1 is the conceptual framework of the Normas de Informacion de Sostenibilidad (NIS), the Mexican sustainability disclosure standards issued by CINIF in 2024.

A Mexican voluntary standard (Norma Mexicana) that specifies how organisations should quantify, report and verify their greenhouse gas inventories, aligned with the GHG Protocol and ISO 14064.

Mexican Official Standard that establishes how to classify urban and special-handling solid waste and how to prepare the waste management plans required from producers.

NOM-127-SSA1-2021 sets the microbiological, physical and chemical limits that drinking water supplied in Mexico must meet to protect public health.

NOM-001-SEMARNAT sets the maximum permissible limits for pollutants in wastewater discharges to national waters in Mexico, protecting health and aquatic ecosystems.

Net-zero emissions is reached when the greenhouse gases released are balanced by an equivalent amount removed. We explain the mechanisms, standards and challenges involved.

A European Commission initiative, now law in 2026, that simplifies and narrows the scope of the CSRD and CSDDD to ease the corporate sustainability reporting burden.

Outsourcing water consumption is the net transfer of water footprint between regions through trade in water-intensive goods, shifting pressure on water resources from one place to another.

The Spanish Climate Change Office (OECC) is the body within Spain's Ministry for the Ecological Transition that designs and coordinates national climate change policy.

The OECD is an intergovernmental organisation of 38 member countries that produces data, analysis and policy guidance, including on climate change and carbon pricing.

Preparing-for-reuse indicators quantify how far products and components can be checked, repaired and returned to the market, a key metric in the circular economy.

What reverse logistics platforms are, the EU framework that drives them, their core operations, and the environmental and economic benefits of recovering value from returned materials.

Pyrolysis thermally decomposes waste in the absence of oxygen to recover oils, gases and solid carbon, offering an alternative to direct incineration or landfill within a circular-economy model.

Clean points are municipal facilities where citizens can drop off special household waste, such as WEEE, batteries or bulky items, that should not go in street containers.

Preparation for reuse covers the checking, cleaning and repair operations that allow products that have become waste to be used again, sitting just below prevention in the waste hierarchy.

Waste prevention is the set of measures taken before a material or product becomes waste, in order to reduce the quantity generated, its environmental and health impact, and its content of hazardous substances.

Sorting plants separate recyclable materials from collected waste, turning source separation into real recovery and feeding secondary raw materials back into the economy.

A waste transfer station is an intermediate facility that receives, compacts and forwards waste to treatment or disposal sites, cutting transport costs and emissions.

Pay As You Throw (PAYT) is a variable waste-charging model that ties the fee to the waste each household or business generates, rewarding source separation and prevention.

Product Category Rules (PCR) are the agreed technical rules that make Environmental Product Declarations comparable and rigorous within a product category, underpinning EPDs, the ESPR and the Digital Product Passport.

PAS 2060 was the BSI specification for declaring carbon neutrality, now withdrawn and superseded by ISO 14068-1:2023.

Product decarbonisation is the systematic reduction of a product's life-cycle greenhouse gas emissions, a core lever for reaching corporate and national net-zero targets.

A product is carbon neutral when its life-cycle emissions are first reduced and any remaining emissions are balanced, ideally through verified carbon removals rather than offsets alone.

The Product Environmental Footprint (PEF) is the European Commission's multi-criteria, life-cycle-based methodology for measuring and communicating the environmental performance of products.

PAS 2050 was the first widely used method for calculating the carbon footprint of products over their life cycle. It paved the way for ISO 14067, the international standard now used for this purpose.

What the Product Carbon Footprint is, the standards and methodology behind it, the certifications that communicate it, and the strategies used to reduce it.

The UN Global Compact Mexico is the local network of the United Nations Global Compact, mobilising Mexican businesses to align their strategies with its Ten Principles and the SDGs.

Adopted in 2015, the Paris Agreement commits 195 parties to limiting global warming and is the reference point for corporate climate action and net-zero targets.

Mexico City's PCES is a voluntary scheme that certifies buildings designed, built and operated under sustainability and resource-efficiency criteria.

PROFEPA is Mexico's federal environmental enforcement agency, part of SEMARNAT, responsible for inspecting, sanctioning and certifying compliance with environmental law.

The PECC is Mexico's federal planning instrument for coordinating greenhouse gas mitigation and climate adaptation actions across government.

The polluter-pays principle holds that those who cause pollution should bear the cost of preventing, controlling and repairing it, rather than passing it on to society.

A guide to Spain's Integrated National Energy and Climate Plan (PNIEC): what it is, its 2030 targets in the updated 2023-2030 version, and what it means for companies.

QHSE integrates quality, health, safety and environment into a single management system, with the environmental pillar closely linked to carbon footprint measurement and reduction.

Reuse and refill keep products and packaging in use for longer, cutting waste, raw-material demand and the emissions tied to making new packaging.

Royal Decree 553/2020 is the Spanish framework governing the shipment of waste within Spain, ensuring traceability, mandatory documentation and proper treatment at destination.

Closed-loop recycling reincorporates recovered materials into the same product or an equivalent one, keeping quality high and minimising the need for virgin raw materials.

Open-loop recycling converts recovered materials into different products, often of lower quality. It extends material life when closed-loop recycling is not technically viable.

A clear guide to separate waste collection: the colour-coded containers, the legal targets behind it and how source separation feeds the circular economy.

Radioactive waste explained: definition, low to high activity classes, the Euratom and Spanish legal framework, and how ENRESA manages it under the 7th General Radioactive Waste Plan.

Spanish royal decree that regulates packaging and packaging waste, driving prevention, reuse and recycling and extending producer responsibility, in line with EU packaging rules.

Regulation (EC) 282/2008 set the first EU rules for recycled plastics in food contact. It was repealed in 2022 and replaced by Regulation (EU) 2022/1616.

Regulation (EU) 2019/1009 harmonises the EU market for fertilising products and supports the circular economy by enabling recycled and organic fertilisers to carry the CE mark.

A guide to agricultural waste: what it is, the main types, how it is managed in Spain and the regulation that governs its recovery within the circular economy.

Chemical recycling breaks complex plastics back into their chemical building blocks, complementing mechanical recycling for waste that would otherwise be incinerated or landfilled.

Mechanical recycling uses physical processes (shredding, washing, melting, extrusion) to turn waste into new materials without significantly altering their chemical structure.

A guide to electronic waste (WEEE): the six categories, the EU and Spanish legal framework, extended producer responsibility, and its key role in recovering critical raw materials.

A guide to construction and demolition waste (CDW): what it is, how it is managed in Spain, the regulation that governs it and its role in the circular economy.

A practical guide to industrial waste: definition, hazardous and non-hazardous types, the EU and Spanish legal framework, and how good management feeds the circular economy.

Spain's Royal Decree 1055/2022 on packaging and packaging waste replaced Royal Decree 782/1998, transposing EU Directive 2018/852 and introducing reuse targets, ecodesign rules and deposit-return systems.

Hazardous waste explained: the 15 EU hazard properties (HP), European Waste List codes, the Spanish legal framework, the risks of poor management and companies' obligations.

Water risk is the possibility that water availability, quality or access is disrupted, affecting people, ecosystems, economies and institutions. It is cross-cutting and increasingly material for business.

Global resilience is the ability of human, ecological and technological systems to anticipate, absorb, adapt to and transform in response to systemic crises such as climate change, pandemics or economic shocks.

The repairability index is a 0 to 10 score that tells consumers how easy a product is to repair, pioneered in France in 2021 and now evolving towards a broader durability index.

Directive (EU) 2024/1799 makes repair easier and more attractive for consumers across the EU, with national rules due to apply from 31 July 2026.

Responsible consumption means choosing goods and services based not only on personal needs but on their environmental, social and economic impact, a cornerstone of sustainable lifestyles and the circular economy.

What a reduced carbon footprint means, the standards and criteria behind it, common reduction strategies, and how to avoid greenwashing when communicating progress.

RECs are tradable instruments certifying that one megawatt-hour of electricity was generated from renewable sources, used to support clean-energy claims and market-based Scope 2 accounting.

A practical guide to renewable energy sources, their benefits, the EU RED III target of 42.5% by 2030, and how clean energy reduces a company's carbon footprint.

Scope 4 measures the emissions avoided thanks to a solution. It is useful for demonstrating positive impact, but it must be reported separately and never deducted from Scopes 1, 2, and 3.

Digital waste traceability systems record each step of a waste stream, from generation to final treatment, to improve transparency, fight fraud and support regulatory compliance, with blockchain offering tamper-resistant records.

A clear guide to secure landfills for industrial waste: what they are, the main types, how they are designed and operated, and the EU and Spanish rules that govern them.

The AENOR mark is a quality and trust mark issued by AENOR, the leading certification body in Spain, covering standards on quality, environment, energy and more.

A by-product is a production residue that can be used directly as a resource without further processing, enabling industrial symbiosis and keeping materials in the economy.

Linear sustainability is an approach that makes the traditional take-make-dispose model more efficient without redesigning it, a useful first step but not a substitute for the circular economy.

Strategic water replenishment returns water to nature in volumes equivalent to what a company consumes, helping it move towards water neutrality or a net-positive water impact.

The SBTi Corporate Net-Zero Standard defines how companies set near-term and long-term science-based targets to reach net zero. Version 2.0 was published in June 2026 and takes effect in 2027.

The Sendai Framework (2015–2030) is the main global agreement for reducing disaster risk and strengthening resilience, closely linked to climate adaptation and the Paris Agreement.

Supply risk measures how likely and how damaging a disruption to critical resources would be, combining availability, dependency, volatility and vulnerability across the value chain.

Sustainable conferences and events follow UNFCCC guidance to measure and reduce their environmental footprint, covering energy, mobility, catering, waste and carbon, often certified to ISO 20121.

SUMe (Sustentabilidad para México) is a multi-sector non-profit and Mexico's member of the World Green Building Council, promoting sustainable construction, energy efficiency and responsible use of natural resources.

The Sustainability Reporting Standards (NIS) are the framework issued by the CINIF in Mexico to standardise the reporting of environmental, social and governance (ESG) impacts.

The social dimension of the carbon footprint: how consumption, equity and governance influence emissions, and how a just transition makes climate action fair as well as effective.

Science-Based Targets are corporate emission reduction goals aligned with climate science and the Paris Agreement, validated by the SBTi. A practical guide to what they are and how to set them.

The SASB Standards are industry-specific sustainability disclosure standards, maintained since 2022 by the ISSB within the IFRS Foundation.

The Sustainable Development Goals (SDGs) are 17 interconnected goals adopted by the UN in 2015 to end poverty, protect the planet and ensure prosperity for all by 2030.

SQAS (Safety and Quality Assessment for Sustainability) is a CEFIC assessment system that evaluates logistics service providers and chemical distributors against a standardised questionnaire.

The SFDR (Sustainable Finance Disclosure Regulation) is the EU rule that governs sustainability disclosures by investors and financial advisers, built around its Article 6, 8 and 9 product categories.

Managing the supply chain to minimise environmental, social and economic impacts, with a focus on Scope 3 emissions, supplier selection and the EU due diligence rules.

What a sustainability report is, why it matters, what it should contain, how to prepare one step by step, and the standards and EU rules, from GRI to the CSRD, that govern it.

Socially Responsible Investment (SRI) integrates environmental, social and governance (ESG) criteria into investment decisions, seeking financial returns alongside positive impact.

Scope 3 emissions are the indirect greenhouse gas emissions in an organisation's value chain, split into 8 upstream and 7 downstream categories under the GHG Protocol.

Scope 2 emissions are the indirect GHG emissions linked to the electricity, heat, steam and cooling an organisation buys. We explain the location and market-based methods.

Scope 1 emissions are direct greenhouse gas emissions from sources owned or controlled by an organisation, such as fuel combustion in vehicles, boilers or machinery, and fugitive gas leaks.

The landfill rate measures the percentage of waste disposed of in landfill versus the total generated, signalling how far a territory still relies on final disposal rather than recovery.

The recovery rate measures the proportion of waste subject to material or energy recovery versus the total generated, reflecting a system's ability to turn waste into resources.

The recycling rate measures the proportion of generated waste that is effectively recycled into new materials, and is a structural indicator of a circular economy's performance.

Temporary storage of hazardous waste is an intermediate, controlled phase before treatment, subject to strict time limits, containment, labelling and traceability requirements under Spanish and EU law.

Waste traceability is the documented tracking of every waste stream from the point it is generated to its final treatment in an authorised facility, a cornerstone of the circular economy.

What water budget transparency is, what should be disclosed, the digital tools and participation mechanisms that enable it, and its growing links to climate finance and ESG.

The TNFD (Taskforce on Nature-related Financial Disclosures) is a global framework for reporting nature-related risks and opportunities. Its final recommendations were released in 2023 and the ISSB is now building on them.

The TCFD framework for climate-related financial disclosure was disbanded in 2023, with its four-pillar structure now fully incorporated into the ISSB's IFRS S2 standard.

Upstream describes the initial stages of a value chain, such as sourcing, extraction and collection. We explain its meaning and its role in the circular economy.

The use-phase carbon footprint captures the emissions generated while a product is in operation, often the largest contribution for energy-using goods such as vehicles, appliances and buildings.

The United Nations Environment Programme (UNEP) is the leading environmental authority within the UN system, coordinating science, policy and action on climate, pollution and biodiversity.

The UNDP is the UN's lead agency for development, working in more than 170 countries to reduce poverty and inequality, strengthen governance and support climate action under the 2030 Agenda.

Upcycling repurposes discarded materials into items of higher value or quality, reducing waste and resource use while encouraging creative, sustainable design.

Urban sustainability manages cities to balance growth with resource conservation, cutting greenhouse gas emissions through mobility, clean energy, waste management and green spaces.

The UN Global Compact is a voluntary United Nations initiative that asks companies to align their operations with Ten Principles on human rights, labour, environment and anti-corruption.

Energy recovery turns the energy content of non-recyclable waste into electricity, heat or fuels. A guide to the technologies, the rules, the benefits and the controversies, and its place in the circular economy.

Uncontrolled dumping explained: definition, causes, environmental and health consequences, the Spanish and EU legal framework, and why it is the opposite of a circular economy.

A controlled landfill is an engineered disposal site designed to stop waste polluting air, water or soil, and the last resort in the waste hierarchy.

Waste-to-energy uses the energy content of non-recyclable waste to produce electricity, heat or alternative fuels, ranking above landfill but below recycling.

Virtual water is the hidden water embedded in goods and services. When products are traded internationally, this water effectively moves between regions and river basins.

The Verified Carbon Standard (VCS), managed by Verra, is the most widely used certification programme for voluntary carbon-market projects.

The value chain describes every activity involved in creating and delivering a product or service. Each stage generates emissions, which makes it key to understanding a company's full carbon footprint.

Waste drop-off areas (áreas de aportación) are public points where residents deposit separated household waste, supporting separate collection, recycling and the circular economy.

The Water Footprint Assessment Manual is the reference methodological guide for calculating, interpreting and managing the water footprint of products and organisations.

WEEE recycling plants are industrial facilities specialised in treating, decontaminating and recovering materials from discarded electrical and electronic equipment, a key part of the circular economy and critical-raw-material supply.

The waste hierarchy is the guiding principle of EU and Spanish waste policy. It orders management options into five levels, from prevention down to disposal in landfill.

A water governance index assesses the institutions and rules behind water decisions, not the water itself. A guide to its dimensions, its link to the OECD framework and its ESG relevance.

The water stress index is the ratio of total water withdrawals to available renewable freshwater. A guide to its thresholds, drivers and relevance for ESG reporting.

Water justice holds that access to, use and distribution of water must be fair, democratic and sustainable, treating water as a human right and common good rather than a market commodity.

Whole-Life Carbon (WLC) is the total carbon footprint of a built asset across its whole life cycle, combining embodied and operational emissions. It is central to designing low-carbon and net-zero buildings.

A guide to water leakage: real versus apparent losses, the IWA water balance, key indicators such as Non-Revenue Water, and the technologies and financing models used to reduce losses.

A Water CBAM is a discussed, not-yet-existing idea for a border charge on water-intensive imports from scarce basins, modelled loosely on the EU's carbon CBAM. This entry explains the concept and its real building blocks.

A water resilience index combines supply, demand, storage, source diversity and governance into a single score of how well a system withstands droughts and other water shocks.

Water resilience is the ability of a basin, city, industry or ecosystem to anticipate, absorb, adapt to and recover from water-related shocks such as droughts and floods while maintaining its essential functions.

The Water Scarcity Footprint based on AWARE (Available Water Remaining) is a Life Cycle Impact Assessment indicator that weights freshwater consumption by the water scarcity of the basin where the use occurs.

The Water Dependency Index (WDI) measures the share of a territory's, sector's or company's total water footprint that is satisfied through imported virtual water.

WFA is a structured, four-phase method to measure the blue, green and grey water footprint, judge its sustainability and design responses. It underpins corporate water stewardship and reporting.

Water adaptation brings together the measures that reduce the vulnerability of people, economies and ecosystems to droughts, floods and growing water scarcity.

Water security is the capacity to ensure sustainable access to sufficient, acceptable-quality water for people, economic activity and ecosystems, while managing risks such as droughts, floods and pollution.

Water vulnerability measures how susceptible a basin, community, company or ecosystem is to harm from changes in water availability, quality and access, combining exposure, sensitivity and adaptive capacity.

A water deficit occurs when demand for water outstrips effective availability, leading to restrictions, aquifer overexploitation and environmental and economic stress.

Water neutrality combines reducing an organisation's water footprint with replenishing or offsetting the remaining use, so the net effect on water availability and quality is neutral or positive.

A water balance quantifies the inputs, outputs and storage changes of water in a basin, city or company, revealing whether the resource is in surplus or deficit.

Water offsetting is a voluntary mechanism through which an organisation balances its residual water footprint by funding projects that deliver equivalent or greater benefits for water availability, quality and access elsewhere.

Discover what a Water Risk Assessment is, which methodologies and tools exist, and how companies and governments use it to manage water scarcity, quality and regulatory risks.

The Water Stress Index (WSI) measures the relationship between water availability and human demand in a region, helping identify critical areas and water-related risks.

A water scarcity assessment analyses the availability of water resources in a territory against the demand from different sectors, to identify water stress and guide sustainable management.

Discover what Water Life Cycle Assessment (Water LCA) is, how it applies to products and companies, which standards regulate it, and how it supports water management.

What the Water Poverty Index is, its five components, how it is calculated, its applications and limitations, and how it complements other water indicators.

Water stress is the condition in which water demand exceeds available renewable resources over a period, or where poor water quality limits how the resource can be used.

A Water Footprint Assessment quantifies blue, green and grey water use across a product or organisation and assesses whether that use is sustainable, supporting water risk management and ESG disclosure.

Water impact is the full set of environmental, social and economic effects of using or polluting water, going beyond simple consumption to include quality, ecosystems and access.

The Water Footprint Network (WFN) is an international non-profit founded in 2008 to promote sustainable and equitable water management through research, methodology and the water footprint concept.

WELL Certification, run by the International WELL Building Institute, rates how a building supports the health and wellbeing of its occupants across ten concepts, from air and water to mind and community.

The water footprint is a sustainability indicator that quantifies the volume of freshwater used, directly and indirectly, to produce goods and services, split into blue, green and grey components.

Zero Waste Certified accredits responsible waste management, diverting at least 90% of waste from landfill and incineration in line with the circular economy.