. At a global scale, the terms 'carbon neutrality' and net zero CO₂ emissions are equivalent. At sub-global scales, net zero CO, emissions is generally applied to emissions and removals under direct control or territorial responsibility of the reporting entity, while carbon neutrality generally includes emissions and removals within and beyond the direct control or territorial responsibility of the reporting entity. Accounting rules specified by GHG programmes or schemes can have a significant influence on the quantification of relevant CO₂ emissions and removals.]
IPCC
Climate Change 2022: Impacts, Adaptation and Vulnerability
IPCC Report