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Article 1 - Definitions
For the purposes of this Regulation, the following definitions shall apply:
(a)
‘greenhouse gas (GHG) emissions’ means greenhouse gas emissions as defined in Article 3, point (1), of Regulation (EU) 2018/842 of the European Parliament and of the Council
;
(b)
‘absolute greenhouse gas (GHG) emissions’ means tonnes of CO
2
equivalent, as defined in Article 2, point (7), of Regulation (EU) No 517/2014 of the European Parliament and of the Council
;
(c)
‘greenhouse gas (GHG) intensity’ means absolute GHG emissions divided by millions of euros in enterprise value including cash;
(d)
‘enterprise value including cash’ or ‘EVIC’ means the sum, at fiscal year-end, of the market capitalisation of ordinary shares, the market capitalization of preferred shares, and the book value of total debt and non-controlling interests, without the deduction of cash or cash equivalents;
(e)
‘investable universe’ means the set of all investable instruments in a given asset class or group of asset classes;
(f)
‘base year’ means the first of a series of years in a benchmark.