| Abbreviations | Key definitions |
| ACCU’s | Australian Carbon Credit Units issued under Emission Reduction Fund program (ERF), under s147 of the CFI Act |
| AFSL | Australian Financial Services Licence. Allows Company to advise and deal in securities (ACCU’s) in Australia |
| BC-S2C | Blue Carbon S2C Pty Ltd – is the head company |
| BC-OC | BlueCarbon OnCountry (BC-OC), will be providing most of the operation and maintenance (O&M) services at the BC-I. BC-OC is jointly owned by BC-S2C and Indigenous shareholders |
| BC-I | BlueCarbon Institute (BC-I), is an BC-S2C company, operated by BC-OC, based in the Northern Territory (NT) and comprises a Research facility carbon MRV lab (Training and accommodation facility Nursery facility nursery Lab and community nurseries and supports our mobile camps and marine services |
| Blue carbon ecosystems | Comprises mangrove forests, tidal marsh and sea grass beds |
| Blue carbon credits | Carbon credits registered through a certified methodology generated from a blue carbon ecosystem project (1 credit = tCO2-e) |
| Carbon abatement | The removal of one or more greenhouse gases from the atmosphere or the avoidance of emissions of one or more greenhouse gases Note: This is a def. in s5 of the CFI Act |
| Carbon markets | Activities involving emissions units, including those generated under the ERF, as well as voluntary carbon markets |
| CCPs | Core Carbon Principals – supported by the Taskforce on Scaling Voluntary Carbon Markets |
| ESG | Environmental, social and governance |
| ERF | Emissions Reduction Fund (Australian) |
| ERF project | A project carried out in accordance with the CFI Act that allows the project proponent to be issued with ACCUs for the carbon abatement resulting from the project’s activity |
| Green carbon ecosystems | Comprises terrestrial ecosystems like forests (e.g., Savannah forests) |
| Green carbon credits | Carbon credits registered through a certified methodology generated from a green carbon ecosystem project (1 credit = tCO2-e) |
| tCO2-e | One tonne of CO2 equivalent abatement or sequestration |
| Teal carbon ecosystems | Comprising freshwater (non- tidal) wetlands |
| Teal carbon credits | Carbon credits registered through a certified methodology generated from a teal carbon ecosystem project (1 credit = tCO2-e) |
| UN SDG | United Nations Sustainable Development Goals |
| VER | Voluntary Emissions Reduction (VERs) under Program managed by Gold Standard |
| VCU | Verified Carbon Standard Units (VCUs) under the VCS Program managed by Verra |
| VCM | Voluntary carbon markets through which participants make voluntary commitments to offset carbon emissions, which are not for the purposes of a regulatory scheme requiring persons to pay for their emissions |
