future, provided this is feasible scientifically and technically in line with the data in the greenhouse gas inventory. These emissions sources are not included in Switzerland's current reduction target. Net zero serves as a target value because Switzerland cannot reduce its emissions completely to zero in all sectors by 2050. The generation of greenhouse gases is technologically unavoidable as things stand in food production, in agriculture and in certain industrial processes, such as cement manufacture or waste incineration. These technically unavoidable emissions - assuming no alternatives are available or the emissions cannot be reduced in another way - must be balanced through the use of technical and natural removal or through emissions-reducing measures abroad. The net-zero target for all greenhouse gas emissions can simply be referred to as 'greenhouse gas neutrality'. It refers, based on international reporting standards, to national greenhouse gas emissions, which means that the territorial or point of sale principle (for transport fuels) applies.2¹ Emissions that Switzerland generates abroad are not included in the reporting parameters of Switzerland's net-zero target. However, the climate goals of the Paris Agreement can only be achieved if these emissions are also reduced. These emissions must therefore be covered by the reduction targets of other countries.