The Paris Agreement is the climate treaty signed in 2015 by almost 200 countries to limit global warming to within 1.5–2 °C. Each country commits to reducing its emissions and updating its plans every five years.
CO₂ equivalent is the unit of measurement that allows different greenhouse gases to be compared with each other based on their impact on the climate, bringing everything to a common scale: tonnes of CO₂ equivalent.
Sustainable sourcing refers to choosing suppliers that respect the environment, workers, and local communities. It ensures that the entire supply chain, and not just the company, follows responsible standards.
CO₂ absorption is the process by which forests, oceans and soils capture carbon dioxide and store it. Artificial technologies also exist, but nature remains the most effective system.
Environmental activism is the combination of civic and political actions to protect the environment: demonstrations, campaigns, lobbying governments, and legal actions. It has inspired many climate policies in recent decades.
B Corps are companies certified by the B Lab organisation for their high standards of social and environmental impact, transparency, and accountability. They aim to generate value for all stakeholders, not just profit.
Biomass is organic material (agricultural waste, wood, food waste) used to produce energy. When it ferments without oxygen, it generates biogas, a renewable fuel similar to methane.
The blue economy is the economic model that sustainably exploits marine resources: fishing, coastal tourism, marine energy, and biotechnology. The goal is to generate value without depleting the oceans.
CO₂ (carbon dioxide) is a gas naturally present in the air. The problem is the quantity: by burning fossil fuels, we release so much of it that it traps heat and causes temperatures to rise.
Climate change refers to long-term alterations in the climate caused by human activities: higher temperatures, extreme events, droughts, and rising sea levels. The main cause is the build-up of greenhouse gases.
Carbon accounting is the practice of measuring and tracking the greenhouse gas emissions of a company or product. It is the first step of any emissions reduction strategy.
The carbon budget is the amount of greenhouse gases we can still emit while remaining within the temperature limits of the Paris Agreement. Every year of high emissions reduces it.
Carbon capture is the technology that captures CO₂ before it reaches the atmosphere, or directly from the air, to store it underground or reuse it. It is used in the hardest-to-abate sectors.
Carbon offsetting allows you to compensate for your emissions by funding projects that reduce them elsewhere, such as reforestation or renewable energy. It does not replace direct reduction, but rather complements it.
Carbon trading is a system that allows the buying and selling of CO₂ emission allowances. Those who pollute less than the permitted limit can sell their excess allowances, creating an incentive to reduce emissions.
The carbon cycle is the natural exchange of carbon between the atmosphere, oceans, soil, and living organisms. By burning fossil fuels, we release carbon accumulated by the Earth over millions of years in just a few decades.
Climate action is the set of actions to combat climate change, from reducing emissions to adaptation. It is also the thirteenth UN Sustainable Development Goal.
Being climate neutral means balancing all greenhouse gas emissions produced, not just CO₂, with equivalent removals or offsets. It is a broader concept than carbon neutrality.
The CSRD is the European directive that obliges companies to report their environmental and social impact. Following the 2026 Omnibus reform, it applies primarily to large enterprises (over 1,000 employees and €450 million in turnover).
Decarbonisation is the transition from an economy based on fossil fuels to one based on renewables. It includes electric vehicles, heat pumps, and clean industrial processes.
Deforestation is the permanent reduction of forests, often to make space for ranching and crops. It destroys habitats and releases the carbon stored by trees into the atmosphere.
Soil degradation is the loss of soil fertility and vitality caused by erosion, pollution or intensive exploitation. It threatens food production, biodiversity and carbon storage.
Direct Air Capture is a technology that extracts CO₂ directly from the air, like a vacuum cleaner for the atmosphere. It is promising but still expensive and energy-intensive.
Logging is the felling of trees on a large scale. Unlike deforestation, it can be temporary if followed by replanting, but it still disrupts the ecological cycle of the forest.
The DNSH principle ('Do no significant harm') establishes that an activity is not sustainable if, to achieve one environmental objective, it seriously harms another. It is a key criterion for the NRRP funds and the EU Taxonomy.
Eco-design integrates environmental considerations from the earliest stages of a product's development: recyclable materials, lower energy consumption, ease of repair. Preventing impact is more effective than correcting it at the end of life.
The circular economy is a model in which materials are repaired, reused, and recycled instead of ending up in landfill. This contrasts with the linear 'take-make-dispose' model.
Eco-sustainability is the ability to live and produce in respect of the planet's limits, without consuming resources faster than they can regenerate. It involves everyday choices and strategic decisions.
Direct emissions are greenhouse gases produced by sources owned or controlled by the company, such as boilers, vehicles, and internal processes. They correspond to Scope 1 emissions.
Indirect emissions are greenhouse gases linked to the company's activities but not under its direct control: purchased energy, suppliers, transport, and product use. They include Scope 2 and Scope 3.
Scope 1 emissions are direct emissions produced by sources controlled by the company, such as company facilities and vehicles. They are the easiest to measure and the first to be addressed.
Scope 2 emissions are indirect emissions linked to energy purchased and consumed by the company, such as electricity. They are reduced by switching to renewable energy suppliers.
Wind energy harnesses the power of the wind to generate electricity using turbines, onshore or offshore. It is a mature, cost-effective renewable energy source that produces no emissions during operation.
Hydroelectric energy transforms the power of moving water into electricity. It is the world's leading renewable source for electricity production.
Renewable energy comes from sources that regenerate naturally, such as the sun, wind, water, geothermal energy and biomass, and produces very little CO₂. It is at the heart of every climate strategy.
Solar energy harnesses the sun's rays to produce electricity (photovoltaic panels) or heat (thermal collectors). With the collapse in costs, it has become the cheapest source of energy in history.
ESG reporting is the public disclosure of a company's impact across three dimensions: environmental, social, and governance. It is increasingly required by investors and regulations.
The ESRS are the European standards that establish what information companies must include in the sustainability report required by the CSRD. They serve to make the data comparable and verifiable.
Eutrophication is the excessive enrichment of nutrients in a body of water, often from agricultural or industrial run-off. It causes uncontrolled algae growth that consumes oxygen and suffocates the aquatic ecosystem.
The emission factor indicates how many greenhouse gases are produced per unit of activity, for example for each kWh consumed or kilometre travelled. It is used to calculate emissions and is updated periodically.
Guarantees of origin are certificates proving that the electricity consumed comes from renewable sources. They allow a company to demonstrate that it uses clean energy.
Greenhouse gases trap heat in the atmosphere, like the glass of a greenhouse. The main ones are CO₂, methane and nitrous oxide: in excess, they cause global warming.
The GHG Protocol is the international reference standard for measuring and reporting greenhouse gas emissions. It is the basis for the Scope 1, 2 and 3 classification adopted by most companies.
The Gold Standard is a rigorous standard for carbon credits, founded with the support of the WWF. It guarantees that the reduction in emissions is real and that the project generates concrete benefits for local communities.
Green claims are the environmental statements used by companies in advertising or on packaging (e.g. '100% ecological'). From 2026, EU rules require them to be based on verifiable evidence.
The green economy is a model that boosts the economy while reducing environmental impacts, rewarding efficiency, renewables and social equity. It does not renounce growth, but redefines it.
Green hosting is a web hosting service that reduces the environmental impact of servers by using renewable energy or offsetting emissions. It is becoming increasingly important as digital consumption grows.
Greenwashing is the practice of presenting an environmentally friendly image that does not correspond to reality, focusing more on 'green' marketing than on concrete actions. From September 2026, the EU Empowering Consumers directive bans generic and unverifiable environmental claims.
Corporate inclusion is the set of practices that guarantee equal opportunities for all people, regardless of gender, age, ethnicity or disability. It is a pillar of the social dimension (S) of ESG.
Digital pollution is the environmental impact of devices, networks, and online services. The digital sector produces around 4% of global emissions, more than aviation, and this share is growing.
ISO 14001 is the international standard that certifies an effective environmental management system. It attests that the company controls and reduces its environmental impacts in a structured manner.
LEED is the most widely used green building rating system in the world. It awards points based on energy efficiency, water consumption, and material quality, up to Gold and Platinum levels.
Climate mitigation consists of reducing greenhouse gas emissions and increasing the planet's capacity to absorb them. It is distinct from adaptation, which instead addresses the impacts that are already occurring.
Sustainable mobility aims to reduce the impact of transport through electric public transport, cycle lanes, sharing services, and zero-emission vehicles. It does not limit freedom of movement, but rather redesigns it.
PAS 2060 is an international standard that defines how to demonstrate carbon neutrality in a credible way: measuring emissions, reducing them, offsetting the remainder, and having it verified by a third-party body.
Tree planting consists of planting new trees to absorb CO₂, protect the soil, and support biodiversity. To be effective, it requires local species, suitable areas, and monitoring over time.
The Kyoto Protocol, signed in 1997, was the first binding international climate agreement. It was later superseded by the more ambitious and universal 2015 Paris Agreement.
REDD+ is a UN programme that compensates developing countries for not cutting down their forests. It recognises an economic value in the environmental service that forests offer to the planet.
Regeneration goes beyond sustainability: while the latter aims to 'do no harm', regeneration aims to actively improve ecosystems and communities, giving back more than it takes.
Risk management is the process by which a company manages the threats that can affect it. In the ESG context, it includes climate, physical and regulatory risks, to build resilience strategies.
The SBTi (Science Based Targets initiative) helps companies to set 'science-based' emission reduction targets, meaning they are aligned with the 1.5°C limit of the Paris Agreement.
Ecosystem services are the benefits that nature provides to humans: clean air, water, food, and flood protection. They have an enormous economic value, even if it is difficult to account for.
A benefit corporation is a legal form, recognised in Italy since 2016, which by its articles of association pursues a benefit for society and the environment in addition to profit. Each year it reports on the impact generated.
Sustainability is the ability to meet the needs of the present without compromising those of future generations. It is based on three inseparable dimensions: environmental, social, and economic.
In 2017, the TCFD developed a framework to help companies communicate to investors how they manage climate-related risks and opportunities. It has become a global reference.
Verra's Verified Carbon Standard is the world's most widely used voluntary standard for carbon credits. It certifies that each credit truly corresponds to one tonne of CO₂ reduced or removed.
The VCU is the credit unit of Verra's VCS standard: it represents one tonne of CO₂ equivalent reduced or removed by a certified project. Businesses use it to offset their residual emissions.
The VER is the credit unit of the Gold Standard and is equivalent to one tonne of CO₂. It is distinguished by the fact that projects must also demonstrate concrete social benefits for communities.
The water footprint measures the total freshwater used to produce a good or service: a coffee requires about 140 litres. It is an increasingly crucial indicator in the face of water scarcity.