Food & Agriculture Glossary

This glossary includes key terms referred to in the Value Change Initiative guidance, "Accounting and reporting Scope 3 Interventions in the Food and Agriculture sector."

Note that this glossary was published prior to the release of the Greenhouse Gas Protocol’s (GHG Protocol) Land Sector and Removals Standard and Guidance (LSRG), the updates or additional guidance from GHG Protocol’s Corporate Scope 2 Guidance, Scope 3 Standard, Interim Traceability Requirements, and Actions and Market Instruments Workstream, and prior to the development of the Science Based Targets Initiative’s Corporate Net-Zero Standard V2.0. These updates are likely to include further clarifications and requirements concerning several key concepts outlined in this document. Therefore, the terms and definitions may be subject to revision.