Climate and sustainability
glossary

1.5°C

1.5°C Pathway

GHG emissions reduction pathway compatible with the Paris Agreement objective of limiting global warming to 1.5°C above pre-industrial levels.

ABC

Association Bilan Carbone®

French association maintaining and promoting the Bilan Carbone® method.

ACA

Absolute Contraction Approach

SBTi method for setting targets through a uniform absolute reduction: -4.2 %/year to align with 1.5 °C.

ACV

Life Cycle Assessment

Assessment of a product’s environmental impact across multiple criteria and every stage of its life: raw material extraction, manufacturing, transport, use and end of life.

Adaptation

Climate Adaptation

Actions aimed at preparing for and adjusting to the already observable or expected consequences of climate change.

Additionality

Principle that a climate action (project, carbon credit) must create an effect only because it took place, rather than an effect that would have occurred anyway.

ADEME

French Agency for Ecological Transition

French public agency responsible for climate methodology tools (Bilan Carbone®, Base Carbone, Bilans GES platform).

AGEC

French Anti-Waste Law for a Circular Economy

French law of 2020 structuring the transition to a circular economy: single-use plastic bans, repairability index, EPR and ending the destruction of unsold goods.

ARPP

French Professional Advertising Regulatory Authority

Advertising self-regulatory body in France; publishes the Sustainable Development Recommendation.

Article 6

Article 6 of the Paris Agreement

Framework for international cooperation between States to achieve their climate contributions through carbon transfers and credits.

Avoided Emissions

GHG emissions that would have been produced without a particular action, but are not produced thanks to that action.

B Corp

Certified B Corporation

International certification assessing a company’s overall social and environmental performance.

Base Carbone

Base Carbone ADEME

France’s reference database of GHG emission factors (~5000 entries), free and publicly available.

BC

Bilan Carbone®

Annual accounting of an organisation’s greenhouse gas emissions across scopes 1, 2 and 3.

BECCS

Bioenergy with Carbon Capture and Storage

Biomass combustion (combined heat and power, ethanol) coupled with capture and storage of the emitted CO₂: theoretically, negative net emissions.

BEGES

Greenhouse Gas Emissions Inventory

Mandatory carbon inventory in France for companies with more than 500 employees and the State.

Benchmark

Benchmark (ETS / CBAM)

Reference carbon intensity of an efficient European producer, used to calculate the free allocation deducted from the CBAM bill.

Bilan Produit®

Bilan Produit ADEME

ADEME’s simplified LCA tool for quickly assessing a product’s impact.

Biodiversity

Diversity of life at three levels: genetic, species and ecosystems.

Carbon Budget

Maximum amount of CO2 we can still emit to remain below a temperature threshold (1.5°C, 2°C).

Carbon Contribution

Contribution to Collective Neutrality

Alternative concept to ‘offsetting’: funding climate projects outside your value chain without claiming personal neutrality.

Carbon Credits

Carbon Credits / Offsets

Verified units representing 1 tonne of CO2 avoided, reduced or sequestered, tradable on voluntary or regulated markets.

Carbon Footprint

Total GHG emissions associated with an activity, product, individual, organisation or country.

Carbon Leakage

Phenomenon whereby a company moves its emissions to a less constrained country to escape climate regulation.

Carbon Neutrality

Net Zero

Balance between an organisation’s residual emissions and carbon removals (sequestration, CDR technologies).

Carbon Sinks

Ecosystem or technology absorbing more CO2 than it emits (e.g. a growing forest, DAC technology).

CBAM

Carbon Border Adjustment Mechanism

European carbon border adjustment mechanism, taxing imports of carbon-intensive products (cement, iron, steel, aluminium, fertilisers, electricity, hydrogen).

CBAM Certificate

CBAM Certificate (MACF)

Unit an importer buys and then surrenders to cover the embedded emissions of imports: one certificate corresponds to one tonne of CO2 at the European carbon market price.

CBAM Declarant

Authorised CBAM Declarant

Status mandatory since 2026 for every European importer of CBAM-covered products exceeding 50 tonnes per year.

CCS

Carbon Capture and Storage

Capture of CO2 emitted by an industrial facility, followed by deep geological storage.

CCUS

Carbon Capture, Utilization and Storage

Extension of CCS with the use of captured CO₂ in a product (EOR, synthetic fuels, chemicals, materials).

CDP

Carbon Disclosure Project

British NGO collecting and publishing environmental data from companies and local authorities at investors’ request.

CDR

Carbon Dioxide Removal

Technologies and methods removing CO2 already present in the atmosphere.

CEE

Energy Savings Certificates

French scheme requiring energy sellers to encourage their customers to save energy.

CFB-EV

Carbon Footprint of Batteries for Electric Vehicles

Method for calculating the carbon footprint of electric vehicle batteries under Article 7 of Regulation (EU) 2023/1542, whose delegated act has still not been adopted.

CFP

Carbon Footprint of Product

Carbon footprint of a product throughout its life cycle, expressed in kgCO2e per functional unit.

CH4

Methane

Second main GHG after CO2, ~16% of global emissions, mainly from agriculture (livestock) and fossil fuel leaks.

Circular Economy

Economic model aimed at reducing resource consumption and waste generation through circularity (reuse, repair, recycling).

Citepa

Interprofessional Technical Centre for Studies on Air Pollution

Organisation producing France’s national inventory of greenhouse gas and air pollutant emissions, published annually in the Secten report.

ClimaDiag Commune

ClimaDiag Commune (Météo-France)

Free Météo-France service producing a climate summary for each municipality across the 3 TRACC horizons, organised into 5 groups of indicators.

Climate and Resilience

Law No. 2021-1104 of 22 August 2021 on combating climate change and strengthening resilience

Law arising from the Citizens’ Convention on Climate, whose Article 35 makes an environmental criterion mandatory in all public contracts by 22 August 2026 at the latest.

Climate Tech

Ecosystem of technologies dedicated to reducing, measuring or adapting to climate change: low-carbon energy, capture, mobility, agriculture, GHG measurement.

CN Code

Combined Nomenclature

8-digit European customs code classifying each good: determines whether an imported product falls within CBAM’s scope.

CO2

Carbon Dioxide

Main anthropogenic greenhouse gas, from fossil fuel combustion and certain industrial processes.

CO2e

CO2 Equivalent

Measurement unit aggregating all GHGs into CO2 equivalent, weighted by their GWP.

COFRAC

French Accreditation Committee

France’s sole body accrediting certification bodies.

Cradle-to-grave

LCA scope covering the entire life cycle, from raw material extraction to end of life, distinct from cradle-to-gate (up to the factory gate) and well-to-wheel (use only).

CRREM

Carbon Risk Real Estate Monitor

European scientific framework for decarbonisation pathways by building type, used by real estate actors to assess an asset’s carbon risk.

CSDDD

Corporate Sustainability Due Diligence Directive

EU Directive 2024/1760 imposing corporate due diligence on human rights and the environment across companies’ chains of activities.

CSRD

Corporate Sustainability Reporting Directive

European Directive 2022/2464 requiring standardised, audited sustainability reporting from approximately 50,000 European companies.

DAC

Direct Air Capture

Technology capturing CO2 directly from ambient air.

Data Centre

Physical infrastructure (servers, cooling, network) where AI runs. Around 3 % of global electricity projected by 2030.

Decarbonisation

Gradual reduction in the greenhouse gas emissions of an activity, sector or economy.

Default Values

CBAM Default Values

Carbon intensities published by the Commission, used when actual supplier data is unavailable: conservative and increased by a rising mark-up.

DGCCRF

French Directorate-General for Competition, Consumer Affairs and Fraud Control

French administration checking environmental claims (greenwashing) and unfair commercial practices.

Diag Décarbon'Action

Diagnostic Décarbon'Action

ADEME / Bpifrance support funding 40 % of a GHG inventory and its action plan for companies with fewer than 500 employees.

DJSI

Dow Jones Sustainability Index

Global stock market index selecting companies with the strongest sustainability performance.

Double Materiality

Double materiality

Key CSRD concept: reporting both on a company’s impact on society/the environment (impact materiality) and on the impact of ESG issues on the company (financial materiality).

DPEF

Non-Financial Performance Declaration

French sustainability reporting derived from the NFRD, being phased out in favour of CSRD.

DPP

Digital Product Passport

European digital product passport that will make environmental and technical data for many products public from 2026-2030.

DRIAS

DRIAS: future climates

Météo-France portal providing reference regional climate projections for adaptation in France, now also presented using TRACC warming levels.

Eco-design

Approach integrating environmental considerations from the design stage of a product or service, throughout its life cycle.

Ecobalyse

Official French tool (ADEME / beta.gouv) for calculating products’ environmental cost, the reference method for textile environmental labelling.

EcoVadis

French CSR rating platform assessing suppliers to major buyers.

EF 3.1

Environmental Footprint 3.1 (reference package)

Reference package for the PEF method, underpinning all PEFCRs published since 2018, whose inventory datasets expired on 31 December 2025 due to contract expiry.

EFRAG

European Financial Reporting Advisory Group

European advisory group developing sustainability reporting standards (ESRS) for CSRD.

Embedded Emissions

Embedded Emissions (CBAM)

Amount of greenhouse gases emitted to produce an imported good: the basis for calculating the CBAM charge.

Embodied Carbon

Embodied Carbon / Incorporated Carbon

GHG emissions associated with raw material extraction, manufacturing, transport and end of life of a product or building, as opposed to use-phase emissions.

EmpCo

EU Empowering Consumers Directive 2024/825

European Directive of 6 March 2024 strengthening consumer rights against misleading environmental claims and greenwashing.

Environmental labelling

Environmental Labelling

Standardised labelling communicating a product’s environmental footprint to consumers, based on an LCA using the PEF methodology.

EOR

Enhanced Oil Recovery

Injection of CO₂ into an oil well near the end of its life to extract residual fractions: a major historical use of captured CO₂ in the United States.

EPD

Environmental Product Declaration

Environmental product declaration, the international equivalent of French FDES.

ESG

Environmental Social Governance

Three-part framework used by investors and rating agencies to assess a company’s non-financial performance.

ESPR

Ecodesign for Sustainable Products Regulation

European Regulation 2024/1781 establishing the framework for eco-design and the Digital Product Passport.

ESR

Effort Sharing Regulation

European regime setting each Member State a national reduction target for sectors outside the carbon market: France must reach -47.5 % in 2030 relative to 2005.

ESRS

European Sustainability Reporting Standards

The 12 European sustainability reporting standards underpinning CSRD.

ESS

Social and Solidarity Economy

Businesses and organisations (associations, cooperatives, mutual societies, foundations) putting social benefit above profit.

ETF

Exchange Traded Fund

Listed index fund tracking an index (CAC 40, MSCI World, S&P 500).

EU-ETS

European Union Emissions Trading System

European carbon market: an emissions allowance system for energy-intensive sectors.

EUDR

EU Deforestation Regulation

EU Regulation 2023/1115 banning the placing on the European market of products linked to deforestation, applicable since 30 December 2025.

EVIC

Enterprise Value Including Cash

Total value of a listed company: market capitalisation + total debt + minority interests.

Explore2

Explore2 project

National reference project on the impacts of climate change on water resources by 2100, completed in 2024 and led by INRAE and OiEau.

F-Gas

European Fluorinated Gas Regulation

European Regulation EU 2024/573 (March 2024) tightening restrictions on fluorinated greenhouse gases, with an HFC ban timeline through to 2050.

FDES

Environmental and Health Declaration Sheet

Standardised LCA for construction products, mandatory for construction actors subject to RE2020.

FE

Emission Factor

Coefficient converting activity data (kWh, km, kg, €) into CO2-equivalent emissions.

Final Energy

Energy delivered to consumers after conversion and transport, as it appears on the bill.

Financial Materiality

Approach identifying ESG issues that have (or will have) a significant financial impact on the company.

FLAG

Forest, Land and Agriculture

SBTi guidance dedicated to forest, land and agriculture emissions and removals, with specific targets.

Fonds Barnier

Major Natural Risk Prevention Fund (FPRNM)

State fund established in 1995 subsidising natural risk prevention, with more than €200 million a year and rates ranging from 25% to 100% depending on the operation.

Fonds vert

Fund to accelerate the ecological transition in local territories

State grant scheme for local authorities established in 2023, with €837 million allocated in 2026 and €4.5 billion committed since its launch.

Free Allowances

Free Allowance Allocation (EU ETS)

Emission allowances allocated free to European industries exposed to international competition, progressively removed from 2026 to 2034 as CBAM scales up.

Géorisques

Géorisques portal

Public portal of the Ministry for Ecological Transition and BRGM providing 17 databases on natural and technological risks, with mapping services and APIs.

GES

Greenhouse Gases

Gases trapping heat in Earth’s atmosphere and causing global warming.

GHG Protocol

Greenhouse Gas Protocol

International standard for accounting for organisations’ and products’ GHG emissions.

GIEC

Intergovernmental Panel on Climate Change

UN scientific organisation synthesising the state of climate knowledge.

GO

Guarantee of Origin

European certificate confirming that a quantity of electricity was generated from renewable sources.

GPU

Graphics Processing Unit

Specialised processor running AI models. It consumes a great deal: an H100 card draws around 700 W at full load.

Green Claims

EU Green Claims Directive

Proposed European directive (2023) requiring scientific third-party verification for any explicit environmental claim made by a company.

Greenhushing

The opposite of greenwashing: not communicating climate actions for fear of being accused of greenwashing.

Greenwashing

Misleading practice presenting a product or company in a flattering environmental light without substantive reality.

GRI

Global Reporting Initiative

International CSR reporting framework, widely adopted before ESRS arrived.

GWP

Global Warming Potential

Global warming potential of a GHG, expressed relative to CO2 over a given time horizon (usually 100 years).

HCC

French High Council on Climate

Independent body established in 2018 and enshrined in the 2019 Energy and Climate Law, which assesses French public climate action and publishes an annual report and opinions on the SNBC and PNACC.

Heat Decree

Decree No. 2025-482 of 27 May 2025 on Preventing Heat-Related Risks at Work

Labour Code legislation in force since 1 July 2025 requiring every employer to assess heat risk and take preventive measures, indexed to Météo-France warning thresholds.

HFC

Hydrofluorocarbons

Family of synthetic fluorinated gases used as refrigerants in air conditioning, refrigeration and heat pumps, with very high warming potentials.

Hot-spot

LCA Hotspot

Stage or category concentrating most of the environmental impact in an LCA.

ICU

Urban Heat Island

Local temperature increase in dense urban areas, which can reach +2 to +8 °C compared with the surrounding countryside.

ICV

Life Cycle Inventory

LCA stage collecting and quantifying input flows (resources, energy) and output flows (emissions, waste) of the system studied.

IFRS S

IFRS Sustainability Standards

Global sustainability reporting standards (IFRS S1 general, IFRS S2 climate) issued by ISSB.

Impact Materiality

Approach identifying issues where the company has (or could have) a significant impact on society/the environment.

Inference

Inference (AI)

Use phase of an AI model, when it answers requests, as opposed to training. It now dominates consumption.

INIES

INIES Database

French database hosting FDES and PEP for construction products and equipment.

Insetting

Carbon Insetting

Emissions reduction or carbon sequestration within the contributing company’s own value chain (as opposed to external offsetting).

ISO 14040

International standard defining the principles and framework of Life Cycle Assessment.

ISO 14044

International standard specifying detailed requirements and guidelines for carrying out an LCA.

ISO 14064

International standard for quantifying and reporting GHG emissions at organisation level.

ISO 14067

International standard for quantifying a product’s carbon footprint (Carbon Footprint of Product).

ISO 16128

ISO 16128 - Natural Origin Index

International standard for calculating the natural and organic origin index of cosmetic ingredients.

ISO 26000

International guidelines on organisations’ social responsibility.

ISR

Socially Responsible Investment

Investment approach incorporating ESG criteria alongside traditional financial criteria.

ISSB

International Sustainability Standards Board

Organisation attached to the IFRS Foundation issuing global sustainability reporting standards.

ITR

Implied Temperature Rise

Aggregate indicator of a portfolio’s climate alignment, expressed in °C of warming by 2100.

Just Transition

Just transition

Approach ensuring the ecological transition does not come at the expense of workers and communities dependent on changing sectors.

Label Bas-Carbone

French label certifying GHG emissions reduction or sequestration projects on national territory.

LCZ

Local Climate Zones

Cerema mapping published in May 2025 classifying land into 17 categories to visualise sensitivity to heat: 12,000 municipalities and 44 million inhabitants covered, with open access.

MACC

Marginal Abatement Cost Curve

Curve ranking a company’s or sector’s decarbonisation levers by increasing cost per tonne of CO₂ avoided.

Marginal Mix

Marginal Electricity Mix (Peak)

Emission factor of the last power station called on to meet additional electricity demand, generally highly carbon-intensive (gas, coal) because renewables are already running at full capacity.

Mitigation

Climate Mitigation

Actions aimed at reducing GHG emissions or increasing carbon sinks.

MMV

Monitoring, Measurement and Verification

Mandatory monitoring programme for a geological CO₂ storage site: leak detection, quantification and verification by an independent third party.

MSCI

MSCI ESG Rating

ESG rating agency widely used by global institutional investors.

N2O

Nitrous Oxide

GHG mainly from agriculture (nitrogen fertilisers) and certain industrial processes.

Net Zero

Net Zero (Zero Net Emissions)

State in which residual GHG emissions are balanced by active CO2 removals from the atmosphere, at the scale of a system.

NFRD

Non-Financial Reporting Directive

European Directive 2014/95 on non-financial reporting, replaced by CSRD from 2024.

NZI

Net Zero Initiative

French framework developed by Carbone 4 to align business initiatives with global Net Zero objectives.

OEF

Organisation Environmental Footprint

The ‘organisation’ counterpart of European PEF: a standardised LCA of an organisation across multiple criteria.

Offsetting

Carbon Offsetting

Purchasing credits representing 1 tCO2 avoided or sequestered elsewhere, to ‘neutralise’ your own emissions.

Omnibus

Omnibus Package (CSRD/CS3D Simplification)

European legislative package simplifying sustainability reporting, in force since March 2026: CSRD thresholds raised to 1,000 employees and €450M in turnover.

ONERC

French National Observatory on the Effects of Global Warming

Observatory attached to the Ministry for Ecological Transition publishing 27 climate change indicators in 6 themes and monitoring implementation of the national adaptation plan.

OPERAT

OPERAT Platform

ADEME platform monitoring energy consumption in the tertiary sector (Tertiary Decree).

OTI

Independent Third-Party Body

COFRAC-accredited auditor verifying non-financial declarations (DPEF, CSRD).

Pathway

Decarbonisation Pathway

Quantified plan for reducing a company’s GHG emissions over 5-30 years, with interim targets.

PCAET

Territorial Climate-Air-Energy Plan

Strategic planning tool for inter-municipal bodies with > 20,000 inhabitants to support their territory’s ecological transition.

PCAF

Partnership for Carbon Accounting Financials

Accounting standard for financed emissions (banks, insurers, investors).

PCR

Product Category Rules

Product category rules specifying how to carry out an LCA for a family of products.

PEA

Equity Savings Plan

French tax wrapper enabling investment in European equities with income tax exemption after 5 years.

PEF

Product Environmental Footprint

Harmonised European life cycle assessment method, central to environmental labelling and DPP.

PEFCR

PEF Category Rules

Sector-specific rules specifying the PEF method for a product family (textiles, batteries, milk, wine, etc.).

PEP

Product Environmental Profile

Equivalent of FDES for electrical, electronic and HVAC products.

Physical Risks

Physical Climate Risks

Risks to a company related to the physical impacts of climate change (droughts, floods, storms, sea level rise).

PIF

Precise, Honest, Substantiated

Celsius method for testing an environmental claim before publication against three criteria: Precise, Honest, Substantiated.

Planetary Boundaries

Scientific framework of 9 indicators beyond which planetary stability is no longer guaranteed.

PNACC

National Climate Change Adaptation Plan

Interministerial plan organising France’s preparation for warming impacts; its 3rd edition, published on 10 March 2025, contains 52 measures across 5 priorities.

PoS

Proof of Stake

Blockchain consensus mechanism based on depositing collateral as a stake (Ethereum, Solana, Cardano).

PoW

Proof of Work

Blockchain consensus mechanism based on solving cryptographic puzzles (Bitcoin).

PPA

Power Purchase Agreement

Long-term contract for the direct purchase of renewable electricity between a producer and a consumer.

PPWR

Packaging and Packaging Waste Regulation

European 2025 packaging regulation: recyclability, minimum recycled content, reduction and reuse.

PRG

Global Warming Potential

French equivalent of GWP. A GHG’s ability to warm the atmosphere over 100 years, expressed relative to CO2.

Primary Energy

Energy available in nature before any conversion (coal, oil, uranium, wind, sun).

PTC

Climate Transition Plan

Formal decarbonisation roadmap aligned with a 1.5°C pathway, required by CSRD (ESRS E1-1) and CSDDD.

RE2020

Environmental Regulation 2020

Thermal regulation for new buildings in France incorporating a complete life cycle assessment.

Reasoning Model

AI model generating a long internal reasoning chain (many tokens) before replying, leading to much higher consumption.

Rebound Effect

Rebound Effect (Jevons Paradox)

When an energy efficiency gain leads to increased use that partly (or entirely) cancels the expected saving.

REP

Extended Producer Responsibility

Principle making producers responsible for the end of life of products they place on the market.

Repairability Index

Repairability Index (then Durability)

Score out of 10 displayed on certain electronic products in France to inform consumers about their repairability.

RGA

Clay shrink-swell

Ground movement caused by changes in the moisture content of clay soils, cracking detached houses and costing the natural catastrophe insurance scheme around €1 billion a year.

RSE

Corporate Social Responsibility

Voluntary approach integrating social and environmental issues into a company’s strategy and operations.

SBTi

Science Based Targets initiative

Initiative validating the consistency of corporate reduction targets with a pathway compatible with 1.5°C.

SBTN

Science Based Targets for Nature

SBTi equivalent for nature and biodiversity issues.

Scope 1

Direct Emissions

GHG emissions directly produced by the organisation: on-site combustion, fleet vehicles, refrigerant gas leaks.

Scope 2

Energy-Related Emissions

Emissions from producing purchased energy (electricity, heat, cooling, steam).

Scope 3

Upstream and Downstream Indirect Emissions

All other value-chain emissions: purchases, travel, transport, use of sold products and end of life.

Scope 3.1

Purchased Goods and Services

Scope 3 category covering emissions from the production of goods and services purchased by the company.

Scope 3.11

Use of Sold Products

Scope 3 category counting emissions generated by the use of products sold by the company.

SCPI

Real Estate Investment Company

Collective investment vehicle for rental property (offices, shops, healthcare, logistics).

SDA

Sectoral Decarbonization Approach

SBTi method for setting sector-specific reduction targets aligned with 1.5°C.

SEER

Seasonal Energy Efficiency Ratio

Seasonal performance coefficient of an air conditioner: ratio of cooling energy delivered to electrical energy consumed over a full season.

SFDR

Sustainable Finance Disclosure Regulation

European Regulation 2019/2088 requiring financial market participants to disclose the sustainability of their products.

SME route

Small and Medium Enterprises route (SBTi)

Simplified SBTi route for SMEs with fewer than 250 employees and 10,000 tCO2e in scopes 1+2.

SNBC

National Low-Carbon Strategy

France’s decarbonisation roadmap, approved by decree to achieve carbon neutrality in 2050.

Speakable

Schema.org Speakable

Schema.org markup format indicating which passages on a page voice assistants should read aloud.

Sufficiency

Energy and Material Sufficiency

Reduction of demand (energy, materials, consumption) at source through changes to uses and needs, as opposed to efficiency (doing better with as much).

TACCT

Territorial Climate Change Adaptation Pathways

Approach published by ADEME since 2019, recognised as the national adaptation plan’s reference methodology, structuring a territory’s assessment and adaptation strategy in 3 stages.

Taxonomy

European Taxonomy

European system classifying economic activities according to their environmental sustainability.

TCFD

Task Force on Climate-related Financial Disclosures

Recommendations on reporting climate-related financial risks, incorporated into CSRD.

Territoire Engagé

Territoire Engagé Transition Écologique label (ADEME)

ADEME framework with 61 measures in 6 areas scored out of 500 points, including 100 for territorial planning alone, with 5 star levels ranging from 35% to 75% of points.

TNFD

Task Force on Nature-related Financial Disclosures

TCFD equivalent for nature and biodiversity issues, finalised in 2023.

Token

Token (AI Processing Unit)

Basic unit processed by AI: a word fragment (around 0.75 words). A request’s energy and cost are counted in tokens.

TRACC

Reference Warming Trajectory for Climate Change Adaptation

Official trajectory on which France plans adaptation: +2 °C in 2030, +2.7 °C in 2050 and +4 °C in 2100 in mainland France, written into the Environmental Code on 23 January 2026.

TranSensus LCA

TranSensus LCA (Horizon Europe project)

European project completed in 2025 establishing a harmonised LCA approach for zero-emission road vehicles, a methodological reference for 2025-2030.

Transition Plan

Climate Transition Plan

Strategic document setting out how a company will reduce its GHG emissions over 5-30 years.

Transition Risks

Risks to a company related to the shift to a low-carbon economy: regulation, market, technology, reputation.

Triman

Triman Logo

Mandatory sorting signage in France on products subject to sorting instructions, accompanied by Info-tri.

UF

Functional Unit

In LCA, the reference unit expressing the service provided by the product studied.

UTCATF

Land Use, Land-Use Change and Forestry

National inventory sector accounting for soil and forest removals and emissions: net sink of -52 Mt CO2e in France in 2024, around 14 % of other emissions.

VSME

Voluntary SME standard

Simplified sustainability reporting standard for unlisted SMEs, on a voluntary basis.

WACI

Weighted Average Carbon Intensity

SFDR regulatory indicator: portfolio carbon intensity weighted by each issuer’s portfolio weight.