SBTi Glossary – Core Terms

Here’s a list of key terms related to SBTi, GHG accounting, FLAG, and climate finance and much more.

GHG emissions inventory
GHG inventory boundary
GHG inventory coverage
GHG removals
GHG screening
Greenhouse Gas (GHG) Protocol
GHG emissions
Scope 1 emissions
Scope 2 emissions
Scope 3 emissions
Biogenic emissions
Financial institutions (FIs)
FLAG demand-side company
FLAG supply-side company
FLAG (Forestry, Land and Agriculture) targets
Forest, Land and Agriculture (FLAG)
Fluorinated gases (F-gases)
Forest
Forest restoration
Forward-looking ambition adjustment
Fugitive emissions
Fully diluted shares
Fund of funds
Fungibility
General cargo (vessels)
General partner
GHG accounting of financial portfolios
GHG emission reduction targets (corporates)
GHG externality
GHG inventory
Land use change emissions
AFOLU
Carbon sinks
Net-zero target
Near-term science-based targets
Long-term science-based targets
Gross emissions
Carbon removals
Carbon offset
Carbon credit
Additionality
Avoided emissions
Double counting
Carbon leakage
Carbon footprint
Mitigation hierarchy
Abatement
Decarbonization
Neutralization
Compensation
Residual emissions
Value chain emissions
Base year
Target year
Science Based Targets initiative (SBTi)
IPCC
ICVCM
PCAF
SBTi FLAG guidance
GHG Protocol Corporate Standard
Net-zero standard
Climate-related financial disclosure
Sustainability-linked loans
Green bonds
Transition finance
Portfolio coverage
Physical risk
Transition risk
Paris Agreement alignment
Decarbonization pathway
Emissions intensity
Absolute emissions
Marginal abatement cost
Climate scenario analysis
Credible transition plan
Just transition
Climate governance
Double materiality
Climate risk assessment
Carbon accounting
Sustainable finance taxonomy

And much more

📚 Based on SBTi, IPCC, ICVCM, GHG Protocol, and other reference frameworks.
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