Glossary of terms related to
carbon footprint measurement

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.

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.

Directive 2008/98/EC is the reference law for 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.

Waste emissions are the greenhouse gases released across the collection, treatment and disposal of waste.

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

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.

The waste footprint quantifies the waste generated by an organisation, process or product, weighted by how each stream is treated.

Waste prevention is the set of measures taken before a material or product becomes waste, 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.

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.

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 core part 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.

A marketplace for buying and selling carbon credits outside mandatory schemes, used by companies to offset residual emissions under integrity criteria.

A voluntary sustainability reporting standard for SMEs not subject to the CSRD, developed by EFRAG, with a modular structure designed to reduce the burden and limit what large companies can require from SMEs in their value chain.

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

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 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.

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

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.

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.

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

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.

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.

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.

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

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.

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.

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.

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.

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.

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.

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.

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.

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.

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 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.

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.

Using reclaimed water (treated and reconditioned) for purposes that do not need drinking water. A key lever against scarcity, regulated in the EU and Spain.

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.

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.

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.

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 use that is socially equitable, environmentally sustainable and economically beneficial, managed through a stakeholder process at catchment scale. It goes beyond efficiency.

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.

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.