Accounting & Integrity
Gross versus net emissions
The distinction between emissions released and emissions after subtracting removals, which changes what a claim means.
Gross emissions count what leaves the system. Net emissions subtract what is taken up. A project can have rising gross emissions and falling net emissions if removals grow faster, and the two statements carry different implications.
Ambiguity here produces misleading headlines. Reports should state which basis is used, and crediting should be explicit about whether a unit represents an avoided emission or a removal.
Frequently asked questions
Which basis should a company report?
Both, clearly labelled, since a net figure without a gross breakdown obscures the trajectory.
Why distinguish avoidance from removal?
Because their durability, monitoring obligations and claim categories differ.