Climate targets, transition & carbon claims · Core
Net zero
Also called: net-zero emissions
ELI5
A state in which remaining greenhouse-gas emissions are balanced by durable removals after deep reductions, under a stated boundary and standard.
Used in conversation
“State the boundary and evidence behind net zero before publishing the claim.”
Pitch context
You will see “Net zero” in sustainability reports, impact decks, climate plans and assurance materials when the discussion reaches climate targets, transition & carbon claims.
Why it matters: In climate targets, transition & carbon claims, the reporting boundary, method, period and evidence can materially change the claim.
Caution
State the reporting boundary, method, period and evidence; standards, regulation and assurance requirements vary.
Connected terms
- Carbon neutralCarbon neutrality often balances a defined footprint, potentially using offsets; net zero prioritises deep reductions across a stated boundary before neutralising residual emissions.
Sources & evidence · 3
Direct term-level sources and supporting source families.
- International Organization for Standardization — ISO Net Zero Guidelines and related workDirect source · institutional · checked 2026-08-16
- GHG Protocol — Standards and GuidanceDirect source · institutional · checked 2026-08-16
- IFRS Foundation / International Sustainability Standards Board — IFRS S1 and IFRS S2 Sustainability Disclosure StandardsDirect source · primary · checked 2026-08-16