Key Terms & Definitions
Reference guide to all terminology, methodologies, and standards used across this audit evidence portfolio. Emission factors sourced from DEFRA UK Government GHG Conversion Factors 2024, published by the Department for Energy Security and Net Zero.
GHG Protocol
Greenhouse Gas Protocol
The internationally recognised standard for corporate greenhouse gas accounting developed by the World Resources Institute (WRI) and World Business Council for Sustainable Development (WBCSD). Used as the primary methodology for this carbon footprint assessment.
Scope 1
Direct Emissions
Greenhouse gas emissions from sources owned or controlled by the organisation. Includes facility heating (kerosene oil-fired boiler) and on-site combustion. Bioethanol combustion CO₂ is classified as biogenic and excluded from Scope 1 totals per DEFRA methodology; residual N₂O and CH₄ are included.
Scope 2
Indirect Energy Emissions
Emissions from purchased electricity, heat, or steam. Reported using dual methods: market-based (reflects renewable energy purchases — 0.00 tCO₂e with 100% renewable tariff) and location-based (uses UK grid average factor of 233 gCO₂e/kWh from DEFRA 2024).
Scope 3
Value Chain Emissions
All other indirect emissions in the organisation's value chain. Includes Categories 1 (purchased goods), 2 (capital goods), 3 (fuel & energy WTT), 6 (business travel), and 4 (upstream transportation). Dominates the total footprint at 1,977.63 tCO₂e (98.6% of total).
tCO₂e
Tonnes of CO₂ Equivalent
Unit of measurement for greenhouse gas emissions. Converts non-CO₂ gases (CH₄, N₂O, HFCs etc.) to their CO₂ equivalent warming potential using Global Warming Potential (GWP) values from IPCC AR5. Used throughout this portfolio for all emission figures.
DEFRA 2024
UK Government Emission Factors
UK Government GHG Conversion Factors for Company Reporting, published annually by the Department for Energy Security and Net Zero (DESNZ). 2024 edition used for all emission factor calculations in this portfolio, covering electricity, fuels, transport, and freight.
EMS
Environmental Management System
A systematic framework for managing an organisation's environmental responsibilities. This portfolio documents an EMS aligned with ISO 14001:2015 principles, covering policy, planning, implementation, evaluation, and improvement cycles.
ISO 14001
Environmental Management Standard
International standard specifying requirements for an effective environmental management system. Used as the structural reference for the EMS Manual and compliance framework. 18.75% of approved suppliers hold ISO 14001 certification.
FIA EAP
FIA Environmental Accreditation Programme
Three-tier accreditation programme (1-Star, 2-Star, 3-Star) developed by the Fédération Internationale de l'Automobile. 3-Star requires on-site audit and demonstration of best practice across all 17 environmental categories. Cadillac Hertz Team JOTA previously held 2-Star accreditation.
WTT
Well-to-Tank Emissions
Upstream emissions associated with extracting, processing, and transporting fuel to the point of use (but not the combustion itself). Included in Scope 3 Category 3 (Fuel and Energy-Related Activities). WTT factor for diesel: 0.02972 kg CO₂e/kWh (DEFRA 2024).
WTN
Waste Transfer Note
Legal document required under the Environmental Protection Act 1990 (Duty of Care) confirming the transfer of controlled waste from producer to licensed contractor. Veolia WTN (signed 18 March 2026) covers all facility non-hazardous waste streams.
SMART
Objectives Methodology
Framework for setting environmental objectives: Specific, Measurable, Achievable, Relevant, and Time-bound. All 11 environmental objectives in this portfolio are structured to SMART principles with defined KPIs, baselines (2024), and annual review cycles.
KPI
Key Performance Indicator
Quantifiable measures used to evaluate environmental performance against objectives. KPIs in this portfolio are normalised per race event to enable like-for-like comparison across seasons of different length. Baseline year: 2024.
Market-Based
Electricity Accounting Method
Scope 2 calculation method that uses emission factors specific to the electricity product purchased, including Guarantees of Origin or renewable energy certificates. With a 100% renewable tariff, the market-based Scope 2 figure is 0.00 tCO₂e for this portfolio.
Biogenic CO₂
Carbon-Neutral Combustion
CO₂ released from burning biologically-derived fuels (e.g. bioethanol). Under DEFRA methodology, biogenic CO₂ from Total Excellium Racing 100 bioethanol is excluded from Scope 1 totals as it was recently absorbed from the atmosphere. Residual N₂O and CH₄ at 0.00868 kg CO₂e/L are included.
VSME
Carbon Footprint Report
The VSME Carbon Footprint Report 2024 is the primary carbon accounting document for Cadillac Hertz Team JOTA, covering all Scope 1, 2, and 3 emissions for the 2024 reference year. Approved by Timothy Rocker, Sustainability Manager, 25 March 2026.
