In the strict sense, zero net emissions, this is extremely difficult at individual company level, and ADEME now discourages using the term. An achievable and credible approach is an ambitious reduction pathway compatible with climate targets (typically -42% by 2030 and -90% by 2050 for 1.5°C alignment under SBTi), with residual emissions offset through projects of verified quality. Speaking of a "contribution to collective neutrality" rather than "company carbon neutrality" is both more honest and legally safer.
Read the source article: Reduce your Bilan Carbone®: 4 levers and a 3-year plan