Definition 1
Neutralisation Measures means measures that remove [a Company’s] Residual Emissions from the atmosphere and permanently store [after [the Company] has achieved its [Long-Term Science-Based Target]] such GHG Emissions.
Drafting notes and guidance
Neutralisation measures refer to the removal and permanent storage of greenhouse gases from the atmosphere to reduce and balance the carbon footprint of a company or organisation. Examples of neutralisation measures include the use of Carbon Capture and Storage or Carbon Capture Usage and Storage technology.
Mitigation Hierarchy
A company’s decarbonisation strategy must take into account the mitigation hierarchy. Its first priority is to implement measures that reduce greenhouse gas emissions in its value chain. Neutralisation measures should be implemented only after a company has made all reasonable efforts to reduce its emissions. See also the EU’s Carbon Capture and Storage (CCS) Directive (2009/31/EC), which states that the development of CCS technology should not lead to a reduction of efforts to support energy saving policies and renewable energy.
Like for Like
In implementing neutralisation measures, companies should consider whether the measure is appropriate for the source of their emissions (for example, fossil or biological). For more information, see Fossil and biological carbon: a tonne is not a tonne.
Science Based Targets initiative (SBTi)
Under the SBTi’s Corporate Net-Zero Standard, neutralisation measures should only be implemented after a company has achieved its Long-Term Science-Based Target.
For more information on neutralisation, please refer to our Offsetting term.