Glossary

This glossary explains key terms and abbreviations related to ESG and CO₂e accounting. The entries are sorted alphabetically and serve as a practical reference for methodology, analyses and reports in ESG Simple. The explanations are intentionally concise and do not replace detailed technical definitions or official standards. For deeper explanations, methodological background or concrete application questions, we recommend consulting specialist literature – or asking the AI you trust.

AR5 / AR6

AR5 and AR6 refer to the Fifth and Sixth Assessment Reports of the IPCC. Among other things, they provide the reference GWP values for greenhouse gases used in emissions calculations.

CO₂e (CO₂ equivalents)

CO₂e is a common unit that makes different greenhouse gases comparable based on their climate impact. In addition to carbon dioxide (CO₂), other gases such as methane (CH₄), nitrous oxide (N₂O) or fluorinated gases are taken into account. Conversion is based on the global warming potential (GWP) of each gas, typically expressed as GWP100 over a 100-year time horizon. As a rough order of magnitude: 1 kg of methane corresponds to about 27–30 kg CO₂e (GWP100). For comparison: 1 kg of the widely used refrigerant R-134a (tetrafluoroethane) corresponds to around 1,430 kg CO₂e (GWP100, IPCC).

cradle-to-gate

cradle-to-gate describes a system boundary from raw material extraction up to the product leaving the factory gate.

cradle-to-grave

cradle-to-grave covers the entire life cycle of a product, from raw material extraction through to end-of-life disposal.

CSRD

CSRD (Corporate Sustainability Reporting Directive) is the EU directive on sustainability reporting for companies. It defines the regulatory framework under which reporting is performed in accordance with ESRS.

Emission factor

An emission factor indicates how much greenhouse gas is emitted per unit of a specific activity or substance, typically expressed in CO₂e. Examples include emission factors per kilowatt-hour of electricity, per litre of fuel, or per euro of spend in proxy approaches.

ESRS

ESRS (European Sustainability Reporting Standards) are the binding standards for sustainability reporting under the CSRD.

GWP100

GWP100 describes the climate impact of a greenhouse gas over 100 years relative to CO₂. The value is published by the IPCC and is used to convert emissions into CO₂e.

IPCC

The IPCC (Intergovernmental Panel on Climate Change) is the United Nations scientific body responsible for assessing climate change. It regularly publishes assessment reports such as AR5 and AR6, which summarise the state of climate science and define the reference global warming potentials used to convert to CO₂ equivalents.

Reporting period

The reporting period is the time span for which emissions are calculated and reported. It may correspond to a financial year or another clearly defined period.