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B

Base year

Historic datum (a specific year or an average over multiple years) against which a company’s emissions are tracked over time.

Benchmarking

Comparing one company with others (or one part of a company with others) on the basis of particular criteria.

BiE

An annual index of the environmental performance of companies produced by Business in the Community in the UK.

Biodiversity

The diversity of plant and animal life in a particular habitat; the range of species in a location.