The COMPEL Glossary Graph visualizes relationships between framework terminology, showing how concepts interconnect across domains, stages, and pillars. Term nodes cluster by pillar affiliation while cross-references reveal semantic dependencies — for example, how risk appetite connects to control effectiveness, model governance, and assurance requirements. This network representation helps practitioners navigate the framework vocabulary and understand that COMPEL terminology forms a coherent conceptual system rather than isolated definitions.
COMPEL Glossary / externality-accounting
Externality accounting
Inclusion of environmental and social impacts — energy, water, emissions, labour displacement — in the AI value equation.
What this means in practice
Required under EU CSRD / ESRS for in-scope organisations; the accounting surface is the full AI value chain from training to retirement.
Synonyms
AI externality accounting , environmental-and-social accounting
See also
- Sustainability-adjusted value (SAV) — Realized value adjusted for quantified externalities — aligning AI value reporting with CSRD/ESRS disclosure frameworks.
- Total cost of ownership (TCO, AI) — Build + run + refresh + govern + retire cost across an AI feature's full life.
- Board-grade reporting — Format and cadence rules for reporting AI value and risk to audit committees, investors, and regulators — disciplined to survive external-audit scrutiny.