Net zero is when the output of carbon dioxide emissions and the absorption are balanced and in harmony.

Thus, no additional carbon dioxide will be added to our atmosphere as a result of net-zero activities or industrial operations.

When calculating net-zero targets, companies should take into account all of their emissions, including direct emissions (company-owned and controlled resources), indirect emissions (from the consumption of purchased electricity), and those that result from its supply chain and the wider value chain (like manufacturing and use and disposal of products) in order to accurately balance them with carbon absorbing initiatives such as reforestation or carbon sequestration. 

pathways:

12.08.2022 / Phys.org / Beyond net-zero: We should, if we can, cool the planet back to pre-industrial levels

05.07.2022 / Energy Digital / How consumers can see through net-zero ‘smoke and mirrors’