Full definition
State in which a system’s residual GHG emissions are offset by equivalent removals (natural or technological sinks). At planetary level, it is the Paris Agreement’s Net Zero 2050 objective to limit warming to 1.5°C. At organisation level, ADEME and IPCC are categorical: ‘carbon neutrality’ makes no sense at the scale of an individual company (ADEME Opinion 2021). ISO 14068-1:2023 now uses ‘carbon neutrality’ in the strict sense (deep reduction + quality offsetting). Do not confuse it with Net Zero (SBTi concept requiring 90-95 % absolute reduction before offsetting residuals) or with ‘carbon contribution’ (Carbone 4 / Net Zero Initiative concept separating internal actions from contribution to collective neutrality).