A building which is neutral in terms of CO2 emissions on the basis of the annual balance of fuel and primary energy consumption. This can be attained in two ways: by using only energy generated from renewable sources that do not emit CO2, or by producing energy from renewable sources to offset, in the course of the year, the primary energy consumed from other non-renewable sources. A building's consumption is calculated by counting all the equipment inside: both domestic appliance in homes and computer hardware in offices.

The absentee rate is the average number of workdays lost due to employee illness or injury.

This is a chemical element which is fundamental for life. It is found in the simplest of organic molecules and the most complex of organisms, and forms part of the majority of living tissue. In its gaseous form, as carbon dioxide (CO2), it is a naturally occurring element in the atmosphere and is essential for the correct function of eco-systems. Plants, during the process of photosynthesis, absorb carbon dioxide and produce organic material and oxygen.

The circulation of carbon on Earth is subject to a continuous cycle, of which living beings form a part, as they regulate and stabilise its presence in the environment, by absorbing it and using it as part of their own organisms. New supplies of this chemical element, causes by natural phenomena such as volcanic eruptions, eventually join this ongoing recycling process carried out by living beings, meaning that the planet's carbon levels are balanced out on the long term, despite fluctuations and peaks over short periods.

Atmospheric carbon is important for softening the earth's climate, as, through the process known as the "greenhouse effect", it acts as a shield which prevents the heat given off by the surface of the planet from returning to the atmosphere. This greenhouse effect is a totally natural process which has allowed life to exist on Earth as we know it, as without carbon dioxide in the atmosphere the average temperature would be much lower. The earth's current average temperature is 15ºC, but this would drop to -18ºC without carbon dioxide and the other gases which form the atmosphere's protective layer.

It is generally accepted that fossil fuels are a source of carbon dioxide - they emit it when burnt - which the large woods and forest are the "drain", as plants absorb and process the gas, emitting oxygen and keeping the carbon atoms, which are used in their cell structures. In addition to land-based plants, another large carbon absorbent is the ocean, home to an immense population of phytoplankton and  miniscule algae, which also use it for photosynthesis. 

Once the carbon fixed in organic material is released, for example when burning fossil hydrocarbons such as crude oil - formed over millions of years through the slow accumulation of carbon in living organisms -, an excess of this element is created in the atmosphere which increases the greenhouse effect with the subsequent rise in temperatures. 

Over the past two and a half centuries, mankind has been emitting large quantities of this ancient fossilised carbon, and the excess cannot be absorbed at the same pace by the natural carbon cycle. For this reason we need to reduce emissions.

After the signing of the Kyoto Protocol for reducing emissions, carbon dioxide has become public enemy number one. Despite not being a toxic or pollutant gas, it is one of the most abundant greenhouse gases in the atmosphere, and its increased concentration is believed to be the cause of rising global temperature over the past 250 years.

The concentration of CO2 in the atmosphere is measured in parts per million (ppm) and the current growth rate is 1.4 ppm per year. From an approximate level of 280 ppm in 1800, this has increased to the current level of 390 ppm, and, according to the UN Intergovernmental Panel for Climate Change (IPCC), the critical level is situated at 450 ppm. This increase is the fastest ever over the past 20 million years, far exceeding the concentration of CO2 in the atmosphere in the last 650,000 years. If this rate of increase in CO2 concentration continues, the critical level indicated by the IPCC will soon be reached.  

Carbon dioxide emissions are mainly caused by the use of crude oil, meaning that the fight against climate change has become a battle against this fossil fuel; for this reason alternative energy sources such as renewable energies are being sought.

Over recent years the search has also begun for new sources of carbon absorption for capturing CO2 in order to reduce its concentration in the atmosphere. Carbon is no longer a concept limited to political or economic fields. The carbon footprint, which refers to the amount of CO2 - or other greenhouse gases measured as their equivalent of CO2 - which a product or company leaves behind it during its production or business activity, is also discussed among the general public. The latest trend in European countries such as the United Kingdom is to measure this data and encourage citizens to consume products with smaller carbon footprint.

Managing to reduce greenhouse gas emissions without disrupting the sustainable development of less industrialised countries is the purpose of the Clean Development Mechanism (CDM), one of the three Kyoto Protocol arrangements established in order to mitigate the effects of climate change and at the same time reducing the effect of these measures on the economy.

This option allows an Annex I country (i.e. listed in Annex I of the Protocol), which included practically all industrialised countries, and those with transition economies - to invest, through businesses, in clean technology projects which help to reduce emissions and relegate the carbon culture to the background.

Depending on the capacity of each project to "clean" the atmosphere of carbon dioxide and other greenhouse gases in developing countries, the investor obtains "emission rights" which can be used to compensate the excess produced in their own country.

At present, the CDM formula is well accepted by energy companies, construction companies and other polluting industries around the world. Today there are over 500 projects of this kind in operation, the main beneficiaries being Latin America, Eastern Europe, the Mahghreb and some southern and central African countries.

For José Luis Tejera, corporate director of the Spanish Standards and Certification Association (AENOR), the only Spanish UN-accredited organisation for validating, checking and certifying emissions compensation projects around the world, "climate change if a problem which knows no boundaries nor cultures, and therefore needs to be tackled globally. In this context, it would not be fair to ask those who are more disadvantaged than us to stop producing CO2 when we have been doing so for decades. They have as much right as us to generate energy, and to grow and to emit CO2. The solution, therefore, is to award those who work on Clean Development Mechanisms in developing countries and not prohibit or restrict". Furthermore, the set up of CDM projects has meant a real transfer of technology to developing countries in 80% of cases, above all in the case of energy projects, according a study on the Climate Policy project run by the American Meteorological Society.

The reputation of a company, and its corporate image, marketing or communications are relatively new concepts which have emerged in the era of radio and television. It was in the 1970's, first with the advent of information technologies and then the telecommunications boom, when companies and large corporations began to realise the importance of these new business tools for competing with guarantees on the current market.

Today, the world communicates and talks in audiovisual code. Through the media, internet, fairs and all kinds of promotional events each day we receive an immense amount of stimuli for product consumption and services of all types.  It is in this context that business communications has transformed, leaving behind former commercial sales techniques and paying closer attention to concepts such as brand, prestige or corporate reputation. It is not enough simply to reach out to target sectors with technical and direct language, as was done before. Now it is important to shape the message and use the same codes of conduct and series of values as the potential public, as the individual purchase decision will be taken on an emotional and illusional level, more than based on reason and objective data.

It is precisely the sum of these intangible values associated to brand which is known as "reputation", in other words, the perception of clients and suppliers about the company philosophy- Quality, customer commitment, ethical business practice, the importance of human capital, health and safety in the workplace and respect for the environment are all attributes which help to build up a corporate reputation.

A good reputation will improve a company's market position, in the same way as a better market position will lead to more sales and stronger client loyalty. Moreover, with a corporate reputation (if it is really sincere), there will be less chance of crisis, a better work environment, better ideas and better syntony with the surrounding area.