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    To read the explanation, simply click on the term or abbreviation.
    • The abbreviation BAFA stands for Federal Office of Economics and Export Control.
    • BAFA promotes various measures in different economic sectors. In the energy sector, the focus is particularly on promoting energy efficiency, renewable energies and energy management.
    • Many components of energy and load management (Module 3 of the "Energy and resource efficiency in the economy" area) and transformation concepts (Module 5) are funded by BAFA. This also applies to energy monitoring with the ENIT Agent and our services for your transformation concept.
    • CBAM stands for "Carbon Border Adjustment Mechanism" and is a CO2 border adjustment system. This is intended to counteract a shift in CO2 emissions to non-EU countries (carbon leakage) with lower CO2 standards. Since October 2023, CBAM has been in a transition phase in which companies must prepare for more comprehensive obligations by 2034.
    • You can find more information to support you on our CBAM knowledge page.
    • The abbreviation CCF stands for Corporate Carbon Footprint and describes a method for quantifying the total greenhouse gas (GHG) emissions of a company. This includes the GHG emissions from all of the company's activities, including direct emissions from fuels and indirect emissions from energy supply as well as upstream and downstream activities in the value chain.
    • There are various legal regulations and international standards for the corporate carbon footprint, with ENIT following the requirements of the GHG Protocol.
    • The Corporate Carbon Footprint can serve as the basis for your company's climate strategy and can also be funded by BAFA as part of a transformation concept. There is also the Product Carbon Footprint (PCF), which refers to the CO2 footprint of a product or service.
    • The abbreviation CDP stands for Carbon Disclosure Project.
    • The Carbon Disclosure Project is a non-profit organization that encourages companies and local authorities to publish their environmental data and implement climate strategies. The CDP collects and publishes this data on CO2 emissions, climate risks and reduction targets, which in turn is used by investors and decision-makers.
    • Carbon dioxide is one of the greenhouse gases that contribute to global warming and is recorded in a CO2 balance.
    • It is a colorless, odorless gas consisting of one carbon atom and two oxygen atoms. In addition to its formation in natural processes, it is a widespread product of fossil combustion and other industrial processes. As a result, it is released into the atmosphere in large quantities and remains there for a relatively long time. In order to obtain a uniform assessment standard, other greenhouse gases and all emissions are calculated in CO2 equivalents (CO2e).

    Methane is one of the greenhouse gases that contribute to global warming and is recorded (in CO2 equivalents) in a carbon footprint.

    There are two ways of carrying out a product carbon footprint, cradle-to-gate and cradle-to-grave. In the former, only the emissions that occur "up to the factory gate" are accounted for. This only includes the first two life cycle phases (raw materials, production).

    Cradle-to-grave accounting is more comprehensive. Here, the emissions from distribution, use and disposal of the product are also included in the balance.

    • The abbreviation CSRD stands for Corporate Sustainability Reporting Directive. This EU directive obliges companies to expand their reporting to include relevant ESG criteria. In short, the CSRD specifies WHAT must be reported .
    • To understand this abbreviation, you should first read the explanations on the European Green Deal, ESRS and ESG. Our explanatory video on YouTube is also very helpful.

    The European Financial Reporting Advisory Group (EFRAG) is a body that advises and supports the EU Commission on processes and standards for sustainability reporting and ESG criteria. This body has now drawn up standards on how the required information should be reported.

    • The ESG criteria are EU requirements that originate from the European Green Deal. 
    • They set standards in the areas of environment, social affairs and governance. Each of these areas contains further requirements and guidelines. 
    • The European Sustainability Reporting Standards (ESRS) stipulate how the requirements of the European Green Deal must be reported. They are also divided into the areas of environment, social affairs and corporate governance.
    • The ESRS E1 standard, the first of five climate-specific standards under the title ‘Climate Change’, contains nine disclosure requirements (E1-1 to E1-9) that must be reported independently of a special materiality test. In other words, unlike other parts of the CSRD, this standard is mandatory for (almost) all companies! The ESRS E1-1 to E1-9 ultimately contain the three major steps towards climate neutrality: starting with accounting, through the establishment of measurable targets, to the development and implementation of an action plan.
    • In short: The ESRS determines HOW to report. You can find more information here.

    With the European Green Deal, the European Union has drawn up a comprehensive plan to make the EU the first climate-neutral continent. The EU taxonomy and the CSRD, which many companies are already familiar with, are crucial to this. The ESG criteria contained therein set standards in various areas and each of these areas contains further specifications and guidelines.

    The abbreviation GHG stands for greenhouse gas or greenhouse gases. These are gases that contribute to global warming by accumulating in the earth's atmosphere, where they partially absorb and partially reflect heat or infrared radiation. The greenhouse effect is a natural and necessary process, but it becomes problematic when the concentration of greenhouse gases in the atmosphere is increased by human activity. This warms the climate system, resulting in many environmental impacts, which in turn lead to an increase in extreme disasters and social crises. 

    • The abbreviation GHG stands for Greenhouse gas. The Greenhouse Gas Protocol is a standard developed by the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD) for reporting greenhouse gas emissions. This standard is internationally recognised and is also used by ENIT as the basis for the solutions it offers.  
    • The GHG Protocol includes several guidelines and standards that provide guidance on the PCF, CCF, Scope 1, 2 and 3, among others.
    • Nico from the ENIT team summarises all the important information about the GHG protocol in this video. 

    The abbreviation GWP stands for Global Warming Potential and indicates how much heat a greenhouse gas traps in the atmosphere compared to CO2 over a certain period of time (usually 100 years). The GWP is used to convert gases into CO2 equivalents, making it possible to compare the effect of individual gases on our climate. 

    Hydrofluorocarbons (HFCs) are greenhouse gases that contribute to global warming and are recorded (in CO2 equivalents) in a carbon footprint.

    The same applies to halogenated hydrofluorocarbons (HFCs).

    ISO 14040 is part of the ISO 14000 series of standards for environmental management. It specifies both the principles and the framework for Life Cycle Assessment (LCA). Requirements and guidelines for conducting a life cycle assessment are the main content of ISO 14040. 

    ISO 14044 is part of the ISO 14000 series of standards for environmental management and complements ISO 14040 with specific requirements and guidelines, as well as instructions for reporting on an LCA. Together, these two ISO standards form a comprehensive guide to LCA - a key tool in environmental management. 

    • ISO 14064-1 is part of the three-part ISO 14064 series of standards dealing with greenhouse gases. This standard deals specifically with requirements and guidelines for the quantification and reporting of greenhouse gas emissions and reductions at an organisational level.
    • It is therefore an important standard for CO2 management in organisations.  
    • ISO 14067 is an international standard that deals with the PCF.  
    • If you don't know what a PCF is, scroll down a little and read the explanation. 

    The Kyoto Protocol is an international agreement that was adopted in Japan in December 1997 and came into force in February 2005. It was negotiated under the leadership of the United Nations and aims to limit global warming by reducing greenhouse gas emissions in the signatory countries.

    The abbreviation LCA stands for Life Cycle Assessment. This is a very comprehensive method for assessing the environmental impact of products, processes or services over their entire life cycle. All aspects from raw material extraction, production and utilisation through to disposal or recycling are included.

    The abbreviation LkSG stands for Lieferkettensorgfaltspflichtengesetz. A German law from 2021 that aims to prevent or minimise human rights violations and environmental damage in global supply chains. It is also referred to as the ‘Act on Corporate Due Diligence in Supply Chains’. 

    Nitrous oxide (N2O) is one of the greenhouse gases that contribute to global warming and is recorded (in CO2 equivalents) in a carbon footprint.

    The abbreviation PCF stands for Product Carbon Footprint. It is a CO2 balance sheet that includes all emissions that are emitted during the life cycle of a specific product. It must be distinguished from the corporate carbon footprint (the CCF). The PCF includes all direct and indirect emissions associated with the product, from raw material extraction to disposal, and is intended to serve as a metric for better comparability between products. The PCF can also be used for process optimisation.

    Within the GHG Protocol there is the Product Life Cycle Accounting and Reporting Standard, which defines the framework of a PCF.

    • The abbreviation SBTi stands for Science Based Targets initiative, a global collaboration between the CDP, the United Nations Global Compact, the World Resources Institute (WRI) and the World Wide Fund for Nature (WWF). The initiative was founded with the aim of supporting companies in setting science-based targets for reducing emissions. These should be aligned with the requirements of the Paris Agreement: reducing global GHG emissions and limiting global warming to 1.5°C above pre-industrial levels to avoid the worst impacts.
    • In addition to science-based targets, the SBTi also provides guidance on methodologies and resources, validation of targets, transparency and accountability. By working with companies worldwide, the SBTi promotes and disseminates best practices in efficient emission reduction strategies. 

    The scope of a carbon footprint is defined with the so-called scopes. Scopes are different emission categories: Scope 1 shows the direct emissions, Scope 2 the energy-related emissions and Scope 3 the indirect emissions upstream and downstream of the company's value creation. Where exactly the boundaries lie and how a meaningful definition is possible is decided on a case-by-case basis in the form of a materiality analysis.

    The abbreviation SDG stands for Sustainable Development Goals. These are 17 major goals that were adopted by the 193 member states of the United Nations in September 2015 as part of the 2030 Agenda for Sustainable Development. The goals generally strive for peace and prosperity for humanity, protection for the planet and an end to poverty by calling for action in line with these goals. 

    Sulphur hexafluoride (SF6) is one of the greenhouse gases that contribute to global warming and is recorded (in CO2 equivalents) in a carbon footprint. 

    A transformation concept or climate strategy is a plan of action that is drawn up to achieve climate neutrality for a company.

    Further information

    If you are looking for more in-depth information on these terms and topics, we highly recommend that you take a look at the other pages under the "Knowledge" menu item and our YouTube channel.

    We also offer regular webinars (in German) on various topics relating to CO2 management.