Full definition
A defining Paris Agreement concept: limiting warming to 1.5°C requires reaching global Net Zero CO2 around 2050. At organisation level, SBTi Net Zero Standard (2021) requires: (1) a 90 to 95 % reduction in absolute emissions across scopes 1+2+3 by 2050 (versus the base year), (2) a validated interim pathway for 2030, (3) neutralisation of the 5 to 10 % residual emissions through permanent removals (CDR: DAC, BECCS, biochar, mineralisation). Do not confuse it with carbon neutrality (a broader ADEME concept, often misused in marketing), conventional offsetting (which does not require prior deep reduction) or a simple unvalidated neutrality target. Key difference: Net Zero requires reduction before offsetting and prioritises permanent removals.
Also known as
- Zéro émission nette
- Carbon Net Zero
Key figures
- ~90 %emissions reduction (scopes 1+2+3) required by SBTi Net-Zero Standard before neutralisation of residual emissions
- 10,000companies with validated SBTi targets in early 2026, including 2,325 net-zero targets
Questions and answers
What is the difference between net-zero and carbon neutrality?
Net-zero in the SBTi sense first requires reducing emissions by around 90 % across all scopes, then neutralising residual emissions through permanent removals. Self-proclaimed carbon neutrality, often based on offsetting without a pathway, has no legally enforceable definition and is becoming legally risky in Europe (EmpCo Directive).
Can an SME target SBTi net-zero?
Yes, through the simplified SME route (validated scopes 1+2 targets without the full process), provided its profile remains below the sector’s emissions ceilings. Standard V2, expected in late 2026, should clarify scope 3 requirements: building a complete inventory now is the right approach.