What are residual emissions? A science-based understanding to underpin corporate carbon accounting guidance
This report was commissioned by Drax to provide an evidence-based understanding of
residual emissions, including the tension between the technocratic/technological responses
available to policymakers and the broader social and political issues that will influence
decisions and definitions. From a review of existing guidance, it substantiates the range of
practical definitions that exist with respect to corporate strategies and provides actionable
guidance for how definitions of residual emissions influence corporate net zero targets.
The report was prepared by Carbon Counts and was commissioned by Drax.