Net zero target setting is the structured process by which an organisation or jurisdiction defines, scopes, and commits to balancing its greenhouse-gas emissions with removals by a stated date. It involves establishing a baseline, defining the emission scopes covered, setting interim milestones, and aligning the trajectory with a science-based decarbonisation pathway. Credible targets specify boundaries and the role of offsets to avoid greenwashing.
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- Robust target setting follows recognised frameworks (for example the Science Based Targets initiative) that require coverage of Scopes 1 to 3, near-term milestones, and limits on the use of carbon credits. Without an accurate emissions inventory the target lacks a baseline, so measurement and target setting are tightly coupled in practice.