Dufour et al. (2025): Corporate net-zero: targets do not add up due to scope 2 and 3 emissions
Malin Dufour, Kenneth Möllersten, Liv Lundberg & Hanna Kuusela, IN: Climate Policy, https://doi.org/10.1080/17583004.2025.2589984
Frameworks for setting so-called science-based corporate net-zero targets require companies to counterbalance residual emissions across scopes 1−3 with durable carbon dioxide removal (CDR) in the net-zero target year, no later than 2050, and beyond. The authors find that if all companies worldwide were to adopt and achieve such targets, the level of CDR by 2050 would be several times higher than the remaining global emissions – which would be unrealistic and unsustainable. This outcome is due to significant double counting in corporate greenhouse gas (GHG) inventories and is not aligned with the frameworks’ foundational science-based net emission pathways. The authors also present a case study of 303 EU companies with Science-Based Target Initiative net-zero committments, combined with an analysis of the EU Parliament’s Green Claims Directive proposal.