Carbon Accounting Glossary

EU regulation (2023/956) requiring importers of certain goods to report and pay for embedded carbon emissions. Applies to steel, cement, aluminium, fertilisers, electricity, and hydrogen. Full enforcement from 2026.

Technology infrastructure for collecting, calculating, and verifying GHG emission data digitally. Replaces paper-based processes with immutable, auditable digital records. CARBONORMA is a Digital MRV platform.

Greenhouse gas emissions from sources owned or directly controlled by the organization. Examples: fuel combustion in boilers, furnaces, vehicles; chemical production processes; fugitive emissions from leaks.

Indirect GHG emissions from the generation of purchased electricity, steam, heat, or cooling consumed by the organization. Location-based method uses the national grid emission factor (e.g., Morocco ONEE: 0.718 kg CO2e/kWh).

All indirect emissions that occur in the value chain of the reporting company, not included in Scope 2. Includes upstream (purchased goods, business travel) and downstream (use of sold products, end-of-life treatment) emissions.

The most widely used international accounting standard for measuring and managing GHG emissions. Published by WRI and WBCSD (2015 revision). Defines Scope 1, 2, and 3 boundaries and calculation methodologies.

The 2021 scientific assessment by the Intergovernmental Panel on Climate Change. Annex II provides globally uniform combustion emission factors and GWP100 values used in carbon accounting: CO2=1, CH4=27.9, N2O=273.

International standard for quantification and reporting of GHG emissions at the organization level. Specifies principles, requirements, and guidance for designing, developing, managing and reporting GHG inventories.

A measure of how much heat a greenhouse gas traps in the atmosphere relative to CO2 over a given time period. CARBONORMA uses GWP100 from IPCC AR6: CO2=1, CH4=27.9, N2O=273.

A coefficient that converts activity data (kWh, liters, km) into CO2 equivalent emissions. Examples: Morocco electricity grid = 0.718 kg CO2e/kWh (ONEE/IEA 2023); Diesel = 2.680 kg CO2e/liter (IPCC AR6).

A dual-control process where one person enters data (Maker) and another person independently reviews and approves it (Checker). CARBONORMA implements a 5-step chain: draft → submitted → internally approved → under external review → verified.

An architectural pattern where data is never modified or deleted; only new records are created. Like a bank ledger: every correction adds a new entry while preserving the original. CARBONORMA uses this for all activity data, ensuring complete audit traceability.

A standard unit for comparing the warming effect of different greenhouse gases relative to CO2. Calculated as: CO2e = (CO2×1) + (CH4×27.9) + (N2O×273). All CARBONORMA calculations output results in kg CO2e and tonnes CO2e.

An accredited third-party organization that independently verifies GHG emissions data. For EU CBAM compliance, VVBs must be accredited under EU Regulation 2023/1773. CARBONORMA supports external verifier access in Phase 2.

Calculates Scope 2 emissions using the average emission intensity of the national electricity grid. CARBONORMA default method. Morocco uses ONEE factor (0.718 kg CO2e/kWh). Contrasts with market-based method using supplier-specific factors.