Anything which absorbs more GHG emissions than it releases.A reservoir (natural or human, in soil, ocean, and plants) where a greenhouse gas, an aerosol or a precursor of a greenhouse gas is stored. Please note: that UNFCCC Article 1.8 refers to a sink as any process, activity or mechanism which removes a greenhouse gas from the atmosphere.

Emissions intensity (EI) Unit: varies, but for example. Tonnes or grams of CO₂ per £ turnover. The SBTi suggests GHG Emission per Value Added (GEVA)

A unit to express emissions relative to a specific business metric, such as production output or financial performance of the company.A commonly used emissions intensity is Carbon Intensity (CI) which is the amount of emissions of carbon dioxide (CO₂) released per unit of another variable such as gross domestic product (GDP).Abbreviated to EI or CI.