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Glossary

Assessment. The container for one reporting period. Holds your trial balances, your general ledger, your account inclusions and your classification rules....

Written by Misha Cajic

Avarni terms

Assessment. The container for one reporting period. Holds your trial balances, your general ledger, your account inclusions and your classification rules. Assessment date ranges cannot overlap.

Ledger analysis. One run over the general ledger within an assessment, for one country, using one factor set. It proposes classification rules.

Method. The configuration that turns uploaded activity data into emissions. Sets the scope, the GHG category and the emission factor. Found under Imported Data.

Branch. One condition and action pair inside a Method. Branches run top to bottom and the first match wins.

Fallback branch. The last branch in a Method. Catches every row no earlier branch matched.

Classification rule. A rule inside an assessment that sets the factor, category and status on matching general ledger transactions.

Entity. A company in your group. Carries a type, a parent, an ownership percentage and the company codes that resolve ledger rows to it.

Facility. A site an entity operates. Carries an address, an asset type and the identifiers your data arrives under.

Sub-organisation. The earlier way of recording structure. Being retired. Use entities and facilities.

Factor source. A publisher, such as DEFRA or DCCEEW.

Factor series. An ongoing collection from a publisher.

Factor set. One published release within a series, covering particular years. A Method branch points at one set.

Emissions Hub. Every row of emissions data, with filtering, grouping and export.

Completeness. The screen showing what data has arrived, by facility, by source, by month. Not the same as the invoice completeness check inside Import Review.

Activity data. A physical quantity, such as litres or kilowatt hours, as opposed to spend.

Custom field. A label you add to emissions data so you can filter, group and report by something Avarni does not track as standard.

Carbon accounting terms

Scope 1. Emissions from sources you own or control. Fuel you burn, refrigerant you lose.

Scope 2. Emissions from electricity, steam, heating and cooling you buy.

Scope 3. Everything else in your value chain, in 15 categories.

Location-based Scope 2. Calculated using the average emissions of the grid you draw from.

Market-based Scope 2. Calculated using the electricity you contracted for, accounting for certificates you surrendered.

Consolidation approach. How you decide which entities' emissions are yours. Financial control, operational control or equity share.

Organisational boundary. Which entities are in your inventory.

Operational boundary. Which emission sources and scopes are in your inventory.

Base year. The fixed year your targets are measured against.

Comparative. The prior period shown beside your current figures. Moves each year.

Restatement. Recalculating a past year on a new basis, so it remains comparable.

Materiality. Whether leaving something out would change a reader's understanding.

Emission factor. The value converting a quantity into emissions. Kilograms of gas per unit.

Global warming potential. The multiplier converting each gas into a carbon dioxide equivalent. AR4, AR5 and AR6 are IPCC assessment reports.

Spend-based. Calculated from money spent, using a factor per unit of currency.

Activity-based. Calculated from a physical quantity.

LGC. Large-scale Generation Certificate. An Australian renewable energy certificate.

GreenPower. An Australian government accredited renewable electricity product.

NZEC. New Zealand Energy Certificate.

Renewable Power Percentage. The share of Australian grid electricity already covered by the Renewable Energy Target. Deducted before your own certificates.

Residual mix factor. The factor applied to electricity left after renewables are deducted.

NMI. National Meter Identifier. Identifies an Australian electricity connection.

MIRN. Meter Installation Registration Number. The gas equivalent.

Basis of Preparation. The document explaining how your emissions figures were produced.

Limited assurance. The lower level of audit, expressed as a negative conclusion.

Reasonable assurance. The higher level, requiring more evidence and testing.

ASRS. Australian Sustainability Reporting Standards.

AASB S2. The Australian climate disclosure standard.

NGER. National Greenhouse and Energy Reporting. Australia's mandatory energy and emissions reporting scheme.

PCAF. Partnership for Carbon Accounting Financials. The standard for financed emissions.

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