What are Residual Emissions?

Josh Burke, Injy Johnstone, and Leo Mercer join to discuss a science-based understanding to underpin corporate carbon accounting guidance

Join the Institute for Responsible Carbon Removal for the next event in its webinar series, “Scrubbing the Skies: The Role of Carbon Dioxide Removal in Combating Climate Change.” The series focuses on scientific, technological, legal, political, and justice-focused issues associated with carbon dioxide removal, and is hosted by the Institute’s Co-Director Wil Burns.

Episode Overview

This webinar presents findings from a new report that provides a science-based examination of the concept of residual emissions, highlighting that no single authoritative definition exists across academic literature, national strategies or corporate standards. Residual emissions are best understood not as a fixed category but as the emissions that remain at the net-zero balance point after all technically, economically and socially feasible abatement has occurred. However, what is “feasible” is inherently subjective and evolves over time. Because residual emissions are shaped by assumptions in integrated assessment models, sector-specific constraints, and broader social and political choices, corporates require a dynamic, time-bound and technology-conditional approach. The report proposes a practical framework for companies to classify emissions by abatement timeframe, plan and disclose their pathways, and develop robust carbon removal strategies to neutralise remaining emissions, ensuring transparent, credible and adaptable net-zero planning.