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An emissions unit that is issued by a carbon crediting programme and represents an emission reduction or removal of greenhouse gases . Carbon credits are uniquely serialised, issued, tracked and cancelled by means of an electronic …

The capacity of an entity to adjust to climate-related changes, developments or uncertainties. Climate resilience involves the capacity to manage climate-related risks and benefit from climate-related opportunities , including the ability to respond and …

Risks resulting from climate change that can be event-driven (acute physical risk) or from longer-term shifts in climatic patterns (chronic physical risk). Acute physical risks arise from weather-related events such as storms, floods, drought or …

Climate-related risks refers to the potential negative effects of climate change on an entity. These risks are categorised as climate-related physical risks and climate-related transition risks . Climate-related opportunities refers to the potential …

An aspect of an entity’s overall strategy that lays out the entity’s targets, actions or resources for its transition towards a lower-carbon economy, including actions such as reducing its greenhouse gas …

Risks that arise from efforts to transition to a lower-carbon economy. Transition risks include policy, legal, technological, market and reputational risks. These risks could carry financial implications for an entity, such as increased operating costs or …

The universal unit of measurement to indicate the global warming potential of each greenhouse gas , expressed in terms of the global warming potential of one unit of carbon dioxide. This unit is used to evaluate releasing (or avoiding releasing) different …

The portion of gross greenhouse gas emissions of an investee or counterparty attributed to the loans and investments made by an entity to the investee or counterparty. These emissions are part of Scope 3 Category 15 (investments) as defined in the …

A factor describing the radiative forcing impact (degree of harm to the atmosphere) of one unit of a given greenhouse gas relative to one unit of CO 2 …

The seven greenhouse gases listed in the Kyoto Protocol—carbon dioxide (CO 2 ); methane (CH 4 ); nitrous oxide (N 2 O); hydrofluorocarbons (HFCs); nitrogen trifluoride (NF 3 ); perfluorocarbons (PFCs) and sulphur hexafluoride (SF 6 …