⇒ Abatement: measures that companies take to prevent, reduce, or eliminate sources of greenhouse gas (GHG) emissions within their value chains. It includes CO2 and non-CO2 mitigation.
⇒ Absolute emissions: expression of a quantity of GHG emissions in terms of mass of GHG or tonnes of CO2 equivalent (in contrast with emissions intensity).
⇒ Additionality: when programmes and projects face barriers that would prevent them from otherwise going ahead, and net positive results would not have happened in the absence of carbon finance. Additionality in carbon projects needs to be financial, environmental and regulatory Reduce your carbon emissions.
⇒ Alignment metrics: indicators that measure the extent to which an organisation’s strategies, operations and business model are in line with global climate goals.
⇒ Beyond Value Chain Mitigation: mitigation acts and investments that fall outside of a company’s value chain, including activities that avoid or reduce GHG emissions or remove and store GHGs from the atmosphere
⇒ BSPCE (Bons de Souscription de Parts de Créateurs d’Entreprises): option that gives employees or corporate officers of a company - under certain conditions - the right to subscribe to a share of the issuing company, at a price pre-defined at the time of it being granted, known as the strike price. It creates incentives for employees to take an interest in its future results with a favourable tax framework.