WBCSD
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Net zero comparable climate pledges

Like-for-like: When a source of emissions and an emissions sink correspond in terms of their warming impact, and in terms of the timescale and durability of carbon storage. For example, fossil carbon is stable in the lithosphere over millennia if it is not extracted and burned, therefore mitigating measures (e.g. offsets) that aim to neutralize the effect of these emissions must persist for a comparable, geological-timescale

Table: Reference table of net zero comparable climate pledges

Net zero Related Pledge

Definition

Valid net zero end state

(if achieved by 2050 would also be net zero aligned)

Absolute zero / zero emissions

No GHG emissions are attributable to an actor's activities across all scopes.

Under this definition, no offsets or balancing of residual emissions with removals are used

(✓) A valid end-state target

Climate positive / net negative

An actor's GHG removals, internal and external, exceed its emissions and any removals are like for like. Must be specified over a declared time period, and whether removals and emissions are cumulative or represent only the time period specified

(✓) A valid end-state target

Climate neutral

An actor's activities result in no net effect on the climate system. Any GHG emissions or other activities with warming effects are fully compensated by GHG reductions or removals, or other activities with cooling effects - irrespective of the time period or the relative magnitude of emissions and/removals involved. A near synonym for GHG neutral, but climate neutral also includes non-GHG radiative forcing effects, such as land use changes with albedo effects

(x) Not a valid end-state target, as it does not require “like for like” balancing, but a possible intermediate step

GHG neutral

An actor's net contribution to global GHG emissions is zero. Any GHG emissions attributable to an actor's activities are fully compensated by GHG reductions or removals exclusively claimed by the actor - irrespective of the time period or the relative magnitude of emissions and removals involved

(x) Not a valid end-state target, as it does not require like for like balancing, but a possible intermediate step

Carbon neutral

An actor's net contribution to global CO2 emissions is zero. Any CO2 emissions attributable to an actor's activities are fully offset by CO2 reductions or removals exclusively claimed by the actor - irrespective of the time period or the relative magnitude of emissions and removals involved

(x) Not a valid end-state, as it only refers to carbon, but a possible intermediate step

Climate neutral

An actor's activities result in no net effect on the climate system. Any GHG emissions or other activities with warming effects are fully compensated by GHG reductions or removals, or other activities with cooling effects - irrespective of the time period or the relative magnitude of emissions and removals involved. A near synonym for GHG neutral, but climate neutral also includes non-GHG radiative forcing effects, such as land use changes with albedo effects

(x) Not a valid end-state target, as it does not require “like for like” balancing, but a possible intermediate step

Carbon negative

An actor's carbon removals, internal and external, exceed its emissions and any removals are like for like. Must be specified over a declared time period, and whether removals and emissions are cumulative or represent only the time period specified

(x) Not a valid end-state, as it only refers to carbon, but a possible intermediate step