What is the difference between avoided and negative emissions?
On This Page (4 sections)
Avoided emissions are emissions that would have happened but did not, for example because a product uses less energy than the one it replaces. Negative emissions, or removals, are CO₂ taken out of the atmosphere and stored. Neither one is subtracted from your Scope 1, 2 or 3 emissions.
Avoided emissions
Avoided emissions compare what happened with a scenario that did not happen. Examples:
- An efficient motor that uses less electricity than a typical motor
- Recycled aluminium that replaces new aluminium
- A video-call service that replaces business flights
Because they depend on an assumed scenario, they need project accounting, not inventory accounting. The GHG Protocol says that any avoided emissions must be reported separately from Scopes 1, 2 and 3. They are not included in or deducted from the inventory.
Your own reductions are different. If you install efficient equipment, your measured Scope 1 or Scope 2 goes down. That reduction shows in the inventory itself, so you do not need to claim it as avoided.
Negative emissions and removals
A removal takes CO₂ out of the air and stores it. Examples are forests, soil carbon, biochar, and direct air capture with geological storage. The main risk is reversal: a forest can burn, so the carbon goes back into the air.
The GHG Protocol published its Land Sector and Removals Standard on 30 January 2026, with an effective date of 1 January 2027. It sets rules for when a company can report removals, including monitoring that the carbon stays stored.
Credits and claims
- Carbon credits can come from avoidance projects or from removal projects. IFRS S2 asks companies with a net target to say which type they plan to use.
- Net zero under the Science Based Targets initiative (SBTi) means cutting emissions to a residual level, then neutralising what is left with carbon removals. Its Corporate Net-Zero Standard version 2.0 (June 2026) does not accept reduction or avoidance credits for this.
- Carbon negative means that a company removes more CO₂ than it emits. Very few companies can show this.
Carbon markets and offsets explains how credits work and how to judge their quality.
