Guidance on the definition of residual emissions in net-zero emissions targets, on decision-making and accounting around carbon removal
This “Guidance on negative emissions for cities” primarily addresses cities involved in the 100 Climate-Neutral and Smart Cities Mission but can be used as a conceptual and practical reference by any city targeting net-zero emissions. The main objectives are to offer precise directions for negative emissions strategies and accounting, distil key principles and create a conceptual framework around the use of emissions compensation mechanisms (local carbon removals and carbon credits). The focus is on guaranteeing high climate and environmental integrity, managed through a transparent and ethical process, aligned with international best practices. Key recommendations include ensuring clarity in target boundary definitions, reporting separately each term of the net emissions equation (gross emissions, in-boundary removals, sold and retired credits), and avoiding double counting or claiming. This guidance underscores the importance of delivering a compelling set of co-benefits and diversifying compensation strategies while providing practical advice for cities to develop time- and cost-effective residual emissions strategies. It does not shift the attention away from the key objective of a climate neutrality target: priority is always on emissions reduction at source. A “Summary for Decision Makers” is published alongside this guidance to provide a concise and actionable roadmap for decision-making, referencing back to this document for deeper analysis and further reading.
ULPIANI Giulia;
VETTERS Nadja;
GEVERS DEYNOOT Christiaan;
AKTAS Sevim;
BARBERI Matteo;
RODRIGUEZ MENDEZ Quirina;
PRÜTZ Ruben;
FUSS Sabine;
CANOVA Michele;
CHEN Jia;
LI Junwei;
2026-04-08
Publications Office of the European Union
JRC145723
978-92-68-38860-0 (online),
1831-9424 (online),
EUR 40680,
OP KJ-01-26-148-EN-N (online),
https://publications.jrc.ec.europa.eu/repository/handle/JRC145723,
10.2760/5398979 (online),
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