@techreport{KreibichTeublerKuehlertetal.2021,
  type      = {Working Paper},
  author    = {Kreibich, Nicolas and Teubler, Jens and K{\"u}hlert, Markus and Braun, Nadine and Brandemann, Victoria},
  title     = {Climate neutrality in business : ten recommendations for implementation},
  series    = {Zukunftsimpuls},
  volume    = {20},
  institution = {Wuppertal Institut f{\"u}r Klima, Umwelt, Energie},
  address   = {Wuppertal},
  doi       = {10.48506/opus-7868},
  url       = {https://nbn-resolving.org/urn:nbn:de:bsz:wup4-opus-78685},
  pages     = {20},
  year      = {2021},
  abstract  = {More and more companies are announcing their intention to become climate-neutral and numerous companies already offer climate-neutral products or services: From climate-neutral parcel delivery to air travel. But what exactly do the companies' net-zero targets mean? Is the target set ambitious? And what role does offsetting play, i.e., purchasing carbon credits that are accounted against the company's own climate target? The approaches behind the proclaimed targets are often difficult to understand. Against this background, this Zukunftsimpuls provides ten recommendations for the definition and implementation of neutrality targets. Among other things, the authors advocate the use of a robust database as the basis for net-zero targets, emphasize the importance of transparent communication, and highlight the role that offsetting should play. Purchased carbon credits should make as limited a contribution as possible for meeting climate targets and should only be used to offset emissions that cannot be reduced or avoided. More generally, net-zero targets should not be made the sole criterion for ambitious climate strategies. Rather, they are a building block of a much more comprehensive strategy of corporate climate action.},
  language  = {en}
}