Net Zero, Removals, and Dealing with Unavoidable Residual Emissions

Under the Paris Agreement, the international community has committed to limiting global warming to well below 2°C, ideally to 1.5°C, by the end of the century. To achieve this goal, science indicates that global CO₂ emissions must reach net zero by 2050. Switzerland has also adopted this ambitious target.

What does 'net zero' mean?

Net zero is defined as the balance between the amount of greenhouse gases emitted and the amount removed from the atmosphere. Net zero does not imply unlimited offsetting. It requires that emissions be reduced as far as technically and economically possible. Only the remaining unavoidable residual emissions may be balanced out through removal measures (removals). This ensures that the overall concentration of greenhouse gases in the atmosphere does not continue to rise over time.

Negative Emissions

To reach net-zero targets, it is not enough to simply avoid or reduce emissions. Some residual emissions cannot (yet) be avoided due to technical or economic limitations, for example, emissions from agriculture or certain industrial processes. This is where negative emissions come into play.

Negative emissions are generated by removal projects that actively remove CO₂ from the atmosphere and store it long term. Examples include:

• Afforestation, where CO₂ is stored in biomass

• Direct Air Capture (DAC) technologies that extract CO₂ directly from the air

• Soil carbon sequestration, e.g. through pyrolysis or adapted land management practices

These projects generate removal certificates, which verify the actual removal of CO₂ from the atmosphere. They are a critical element for credibly offsetting residual emissions.

In addition to purchasing such certificates, companies or municipalities can also implement removal technologies directly by developing their own projects. This not only supports climate goals but also strengthens local value creation and innovation. Learn more here.

NET Development Path

A NET (Negative Emissions Technologies) development path outlines how removals will be scaled up over time. Key questions include:

• Which technologies will be used?

• How much CO₂ will be removed and by when?

• What steps are required to reach the goal (e.g. partnerships, investments, or land availability)?

A clearly defined NET development path ensures that removals are planned early, built up gradually, and transparently integrated into the climate strategy. It builds credibility and shows how net zero can truly be achieved.

According to the Swiss Climate Act (KlG), a NET development path is a mandatory component of a complete Net Zero Roadmap. Find more information and our offering here.

Your NET Development Path in 3 Steps

1. Define a net zero strategy based on science-based climate targets

2. Reduce and avoid emissions across your value chain and within defined system boundaries (see CO₂ management)

3. Develop a climate strategy for residual emissions, including the planning and implementation of removal certificate purchases (e.g. from storage or sink projects)

Learn more about net zero for municipalities

Land Sector and Removals Guidance (LSRG)

Those serious about reaching climate targets need not only solid projects but also clear standards for accounting. That’s exactly what the new Land Sector and Removals Guidance (LSRG) from the GHG Protocol (currently under development) aims to provide.

The LSRG will define how companies must account for emissions from land use as well as CO₂ removals and storage, whether through afforestation, soil management, or technological solutions like Direct Air Capture.

Why This Matters:

As mentioned above, negative emissions are essential for achieving net zero. However, until now, it has often been unclear how to account for these measures consistently. The LSRG will bring clarity, making negative emissions comparable, verifiable, and auditable.

For Companies, This Means:

• Emissions and removals must be reported separately, not offset against each other

• The role of CO₂ sinks and removals becomes visible and transparent in climate reporting

• The LSRG will be a core foundation for credible net zero targets

The final version of the guidance is expected to be published by the end of 2025.

Our Services

We support you comprehensively on your path to becoming a net zero organisation. We focus on scientifically sound, regulation-aligned, and practical solutions:

• Support with GHG accounting and reporting based on the GHG Protocol, incl. Land Sector and Removals Guidance (LSRG)
• Analysis of major emission drivers (Scopes 1–3)
• Development of a net zero strategy aligned with scientific SBT principles and national targets
• Action plan to achieve net-zero emissions and implementation of effective reduction measures
• Development of a NET development path for dealing with unavoidable residual emissions
• Tailored climate protection strategies and advice on selecting removal projects
• Support with internal and external communication of your net zero commitment

Your Benefits

• Future-readiness: Take proactive steps today to avoid costly measures under future pressure

• Credibility & positioning: Strengthen your brand and build trust with customers, partners, and employees

• Innovation & competitive edge: Proactively addressing climate challenges opens up new business opportunities

• Reliable accounting & reporting: Meet future standards (e.g. CSRD, SBTi FLAG, GHG Protocol) with robust methodology

• Transparent communication: Demonstrate your commitment, no greenwashing, just clear messages and valid data

• Strategic removals planning: With a NET development path and suitable projects, integrate removals into your climate targets