Deloitte
Accounting Research Tool
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Appendix D — Abbreviations

Appendix D — Abbreviations

Appendix D — Abbreviations

Abbreviation
Description
AB
assembly bill
ABS
acrylonitrile butadiene styrene
BTU
British thermal unit
CaCO3
calcium carbonate
CDM
Clean Development Mechanism
CDP
Carbon Disclosure Project
CFC
chlorofluorocarbon
CH4
methane
CHP
combined heat and power
CO2
carbon dioxide
CO2e
carbon dioxide equivalent
CSRD
Corporate Sustainability Reporting Directive
Defra
Department for Environment, Food & Rural Affairs
EEIO
environmentally extended input-output
EfW
energy-from-waste
eGRID
Emissions & Generation Resource Integrated Database
EPA
Environmental Protection Agency
ERP
enterprise resource planning
EU ETS
EU Emissions Trading System
FASB
Financial Accounting Standards Board
FY
fiscal year
GAAP
generally accepted accounting principles
GHG
greenhouse gas
GO
Guarantee of Origin
GP
general partner
GWh
gigawatt-hour
GWP
global warming potential
HCFC
hydrochlorofluorocarbon
HFC
hydrofluorocarbon
IEA
International Energy Agency
IFRS
International Financial Reporting Standard
IPCC
Intergovernmental Panel on Climate Change
IT
information technology
JV
joint venture
kg
kilogram
km
kilometer
kWh
kilowatt-hour
lb
pound
LCA
life cycle assessment
LCD
liquid crystal display
LFGTE
landfill-gas-to-energy
m2
square meter
m3
cubic meter
MSW
municipal solid waste
mt
metric ton
MWh
megawatt-hour
N2O
nitrous oxide
NEPOOL
New England Power Pool
NF3
nitrogen trifluoride
NGO
nongovernmental organization
NOx
nitrogen oxides
NYUP
New York Upstate
PCAF
Partnership for Carbon Accounting Financials
PET
polyethylene terephthalate
PFC
perfluorocarbon
PJM
Pennsylvania-New Jersey-Maryland Interconnection
PPA
power purchase agreement
PS
polystyrene
REC
renewable energy certificate
RE-DISS
Reliable Disclosure Systems for Europe
SB
senate bill
SEC
Securities and Exchange Commission
SF6
sulfur hexafluoride
t
metric ton (in the Scope 3 Standard)
T&D
transmission and distribution
TEU
twenty-foot equivalent unit
TJ
terajoule
UNFCCC
United Nations Framework Convention on Climate Change
VIE
variable interest entity
WBCSD
World Business Council for Sustainable Development
WRI
World Resources Institute
WtE
waste-to-energy