Arabic Sustainability Dictionary

1.5°C-aligned

Describes a target or pathway consistent with limiting global warming to 1.5°C above pre-industrial levels.

Activity data

The quantity of an activity that causes emissions, such as litres of fuel burned, kilowatt-hours consumed, tonne-kilometres transported or money spent.

Base year

The historical reference year against which an organisation's emissions or performance are tracked over time.

Base-year recalculation

An adjustment of base-year emissions after significant structural changes, such as acquisitions, or changes in calculation methods, to keep comparisons consistent.

Biogenic CO2

Carbon dioxide released by the combustion or decomposition of biomass and biofuels; the GHG Protocol requires it to be reported separately from the scopes.

Carbon accounting

The measurement, calculation and recording of an organisation's greenhouse gas emissions according to recognised standards.

Carbon Border Adjustment Mechanism (CBAM)

An EU mechanism that puts a carbon price on imports of selected carbon-intensive goods (cement, iron and steel, aluminium, fertilisers, electricity and hydrogen) to prevent carbon leakage; importers reported embedded emissions during the 2023–2025 transitional period, and the definitive regime with CBAM certificates applies from 2026.

Carbon capture, utilisation and storage (CCUS)

Technologies that capture CO2 from industrial sources or power plants and either use it in products or store it permanently underground.

Carbon credit

A tradable certificate representing one tonne of CO2e reduced, avoided or removed by a project, verified under a recognised standard.

Carbon dioxide equivalent (CO2e)

A unit that expresses the warming effect of any greenhouse gas as the quantity of carbon dioxide with the same global warming potential over a given period, usually 100 years.

Carbon dioxide removal (CDR)

Human activities that capture CO2 from the atmosphere and store it durably, such as afforestation, soil carbon sequestration or direct air capture with storage.

Carbon footprint

The total greenhouse gas emissions caused by an organisation, product, activity or person, expressed in CO2e.

Carbon intensity

Greenhouse gas emissions per unit of output or economic activity, such as tonnes of CO2e per million of revenue or per tonne of product.

Carbon leakage

The shift of production and emissions from jurisdictions with strict climate policies to those with weaker ones, which can undermine emission reductions.

Carbon neutrality

A claim that the net CO2 or CO2e emissions associated with an organisation, product or activity are zero, typically achieved through reductions combined with offsets.

Carbon price

A monetary cost attached to greenhouse gas emissions, set through a tax, an emissions trading system or a mechanism such as CBAM.

Carbon sink

A natural or artificial reservoir, such as forests, soils or oceans, that absorbs more carbon from the atmosphere than it releases.

Carbon tax

A tax levied on the carbon content of fuels or on greenhouse gas emissions, setting a fixed price per tonne of CO2e.

CBAM certificate

A certificate that an authorised CBAM declarant must buy and surrender to cover the embedded emissions of imported goods, priced by reference to the EU ETS.

CBAM default values

Embedded-emission values published by the European Commission for use when actual installation data are not available.

Climate change

A long-term change in climate patterns, which in current usage refers mainly to warming caused by human greenhouse gas emissions.

Climate change adaptation

Adjustments in natural or human systems in response to actual or expected climate effects, to reduce harm or exploit beneficial opportunities.

Climate change mitigation

Actions that reduce greenhouse gas emissions or enhance their removal from the atmosphere in order to limit global warming.

Climate resilience

The capacity of a system, organisation or community to anticipate, absorb, recover from and adapt to climate-related hazards.

Climate target

A commitment to reduce emissions by a set amount by a target year, measured against a base year.

Climate transition plan

An aspect of a company's overall strategy that sets out its targets, actions and resources for the transition to a low-carbon economy, including how it will reduce emissions.

Conference of the Parties (COP)

The supreme decision-making body of the UNFCCC, which meets annually to review implementation of the Convention and the Paris Agreement.

Cross-sectoral correction factor

A uniform reduction applied to free allocation under the EU ETS when total requested free allowances exceed the available cap.

Decarbonisation plan

A plan of initiatives, costs and timelines through which an organisation intends to reduce its emissions towards its targets.

Embedded emissions

Under CBAM, the direct and, where applicable, indirect greenhouse gas emissions released during the production of an imported good.