ZNU goes Zero: Climate Action in Four Steps.

As part of the ZNU goes Zero initiative, the participating ZNU partner companies are avoiding and reducing their CO₂ emissions step by step, demonstrating solutions and motivating people to get involved. In the first phase from 2018 to 2022, the participating companies have already made a significant contribution to climate protection. The year 2023 forms the basis for phase 2, which supports the companies on their way to net zero emissions in 2045.

Making Change Happen

The concept of the ZNU goes Zero initiative consists of four steps. All four steps must be fulfilled by the participating companies every year. Compliance is checked by the ZNU. The annual greenhouse gas balance forms the basis for all subsequent steps. In accordance with the ZNU reduction pathway, Scope 1, 2 and 3 emissions are continuously avoided and reduced as part of the second step in order to achieve the set reduction targets. An important lever for reducing emissions is the use of renewable energy. This is why the participating companies purchase certified green electricity in the third step. In addition, the participating companies provide funding for both biomass and education projects on the basis of the internal CO₂ price set in step four.

Step 1

All participating companies prepare an annual Corporate Carbon Footprint (CCF). The calculation must fulfil the requirements of the Greenhouse Gas Protocol. The internationally recognised GHG Protocol creates a common basis for climate accounting between ZNU goes Zero and other concepts. All Scope 1 and Scope 2 emissions as well as at least the significant Scope 3 emissions must be recorded. The following categories are considered to be significant Scope 3 emissions in accordance with the ZNU Standard:

3.01 Purchased raw materials, manufactured goods, packaging and services

3.03 Upstream chains of the purchased energy sources

3.04 Commissioned upstream and downstream transport, at least up to the 1st hub

3.05 Waste and wastewater treatment

3.06 Business travel

3.07 Commuting of employees to and from work

In principle, the Scope 3 categories are to be selected according to individual materiality. These may deviate from the above in justified individual cases in accordance with the principle of comply or explain. In future, further Scope 3 categories will be added as part of ZNU goes Zero. At the evaluation checkpoint in 2027, it will be reviewed for the first time whether further categories will be included as mandatory. Participating companies are encouraged to report additional emissions in advance.

Step 2

For phase 2 of ZNU goes Zero, the ZNU has developed a reduction pathway that supports participating companies in achieving net zero emissions by 2045. To this end, the baseline emissions from 2023 will be continuously avoided and reduced.

Annual reduction targets are calculated according to the ZNU reduction pathway. The reduction relates to all Scope 1, Scope 2 and significant Scope 3 emissions. The participating companies are free to determine the extent to which the individual categories contribute to the overall reduction.

In order to make the reduction pathway even more practical, there is a special regulation for disproportionately growing companies and a special pathway for agricultural emissions in addition to the optimal pathway. The ZNU also recognises participation in other science-based approaches, such as the Science Based Targets Initiative (SBTi), as an alternative to using the ZNU pathway. All participating companies must not fall below the minimum reduction targets at the checkpoints in 2030, 2035 and 2040 and must aim for net zero emissions by 2045.

Step 3

The participating companies undertake to switch to the purchase of certified green electricity. The use of high-quality green electricity should not only reduce the companies’ emissions, but also drive forward the energy transition in Germany. The ZNU recommends using national green electricity wherever possible. As the term ‘green electricity’ is not protected, the ZNU and Stadtwerke Soest have compiled mandatory and optional criteria for high-quality green electricity products. Compliance with the criteria must be verified by an independent inspection.

In principle, green electricity refers to electrical energy in the form of electricity generated from renewable energy sources such as photovoltaics, wind and hydroelectric power plants or geothermal energy. High-quality biogas or biomethane products can also be used as part of the ZNU goes Zero initiative. We expressly encourage the use of renewable heat and alternative fuels in addition to green electricity.

Step 4

The participating companies support climate protection and education projects beyond their company boundaries. The aim is to take on additional responsibility for mitigating climate change. It also raises awareness in society and acts as a role model and multiplier. Participating companies have the opportunity to support a project independently or, in the future, to participate in a project initiated by the ZNU. The projects from phase 1, such as Plant-for-the-Planet, can also be continued.

The total amount of funding for climate protection and education measures is based on the ZNU climate protection budget. This is calculated from the Scope 1 and 2 emissions of the participating company and thus represents an internal CO₂ pricing. This creates an additional incentive to reduce direct emissions as quickly as possible.

Furthermore, the participating companies sensitise their main suppliers and are encouraged to implement projects along their own value chain together with their suppliers. Climate protection projects within their own supply chains can, for example, aim to promote more climate-friendly production of raw materials or calculate specific emission factors.

Moving Toward Net Zero Emissions

ZNU goes Zero offers participating companies a practical reduction approach that is based on the requirements of the Carbon Law and the ISO Net Zero Guidelines. This serves as a helpful tool for setting targets and monitoring success on the path to net zero emissions by 2045. The reduction approach includes clear checkpoints and annual interim targets through the reduction pathways. In addition to the general reduction pathway, special pathways for agricultural emissions and fast-growing companies are implemented in our reduction approach in order to meet the diverse requirements. The special pathways are also taken into account when reviewing the checkpoints.

Our principle is: it's all about doing. Companies can use the reduction pathway provided or other reduction approaches such as the SBTi. It is important that the binding minimum requirements for reduction at the checkpoints are met. This ensures that all participating companies achieve a high level of ambition and consistently pursue the goal of net zero emissions.

Three Good Reasons for Joining ZNU goes Zero

The Climate Crisis - A Real Threat

2024 marked the first year in which the global average temperature exceeded the 1.5°C threshold. Corporate engagement in initiatives like ZNU goes Zero is crucial for making an active and credible contribution to limiting global warming and preventing irreversible climate impacts.

Ambitious Climate Action

The ZNU reduction pathway aligns with Germany’s climate neutrality target year, placing it ahead of the EU’s goal and other approaches. However, the ZNU goes Zero initiative goes beyond setting targets. We ensure that sustainability is not just a theoretical concept, but a principle put into action.

Support and Collaboration

ZNU goes Zero supports companies on their journey to net zero emissions with clear goals, scientific guidance, and practical measures. Through working groups, networking, joint projects, and continuous progress tracking, we promote sustainable business success.

A Major Contribution to Climate Protection

From 2018 to 2022, the 28 partner companies participating in ZNU goes Zero jointly achieved remarkable successes for climate protection and actively drove forward the reduction of their CO₂ emissions. In the first phase of the initiative, a total of 1,818,090.87 tonnes of CO₂e emissions were recorded. This roughly corresponds to the total emissions of the city of Münster in 2021. Through targeted measures to reduce emissions, the participating companies were able to reduce their Scope 1 and Scope 2 emissions by an average of 13.4 %.

A key lever for reducing CO₂ emissions is the consistent shift from fossil fuels to renewable energy. For this reason, participating companies sourced certified green electricity. In addition, efforts were made to improve energy efficiency and promote the in-house generation of sustainable energy. Direct emissions, as well as indirect emissions from

purchased energy that could not yet be further reduced, were offset through the purchase of high-quality CO₂ certificates. A total of 1,397,143 certificates were retired to offset CO₂ emissions by supporting climate protection projects. Beyond the boundaries of their own operations, the participating companies actively contributed to a sustainable societal transformation. More than €1.8 million was invested in reforestation projects to create long-term carbon sinks. In addition, over €800,000 went into educational programs aimed at raising awareness among children, adolescents, and young adults about the challenges of climate change – and encouraging them to take action for climate protection themselves.

The successful conclusion of the first phase of ZNU goes Zero marks a significant step forward on the path to net zero emissions. We proudly look back on this achievement and sincerely thank everyone involved for their dedicated commitment.

Building on Momentum: Phase 2

With Phase 1 of the ZNU goes Zero initiative, the foundation was laid for long-term, sustainable emission reductions. In Phase 2, we are building on this foundation and have further developed the concept. In Phase 1, the compensation of Scope 1 and 2 emissions through high-quality certificates was mandatory. Phase 2 focuses on targeted support for biomass and education projects. High-quality offset certificates can now be purchased on a voluntary basis and count toward the funding total in Step 4: Additional Climate Engagement. These certificates are not included in emission calculations and therefore do not impact the reduction pathway or checkpoint compliance.

While Phase 1 successfully concentrated on reducing Scope 1 and 2 emissions, Phase 2 expands the approach to include the identification, avoidance, and reduction of Scope 3 emissions. This holistic approach is essential for achieving the long-term goal of net zero emissions by 2045.

Curious?

Would you like your company to actively contribute to climate protection and achieve net zero emissions by 2045? Then become part of ZNU goes Zero!

As a participant, you will benefit from a structured, science-based strategy and open exchange within a committed and supportive network.

Participation requirements:
Your company must be certified according to the ZNU Standard for Sustainable Management and be a member of the ZNU partner network.

Together, we take concrete action:

✔ Assess the status quo – Create a CCF in line with the GHG Protocol
✔ Reduce emissions – Implement the ZNU reduction approach
✔ Use certified green electricity – For a climate-friendly energy supply
✔ Support climate and education – Make an additional contribution through projects

Ready to take responsibility? Let’s shape a sustainable transformation!

Get in touch with us

Jan Krapf: Team ZNU goes Zero; Jan.Krapf@uni-wh.de

Evelyn Schönhoff: Team ZNU goes Zero; Evelyn.Schoenhoff@uni-wh.de

Dr. Axel Kölle: CEO; Axel.Koelle@uni-wh.de

Frequently Asked Questions

What does net zero emissions mean?

The term net zero emissions implies that not all greenhouse gas (GHG) emissions from a company can be fully eliminated, meaning some residual emissions will remain. These residual emissions typically should account for no more than 10% of a company’s 2023 emissions. From 2045 onward, all residual emissions must be continuously offset in order to achieve and maintain net zero status.

When did Phase 2 begin, and what time frame does the reduction pathway cover?

Phase 2 began in 2023. Greenhouse gas emissions from the year 2023 serve as the baseline for setting reduction targets for all participating companies.
Joining the ZNU goes Zero initiative is possible at any time, even after the official start. According to the ZNU reduction pathway, the goal is for all participating partner companies to reach net zero emissions by 2045. From that point onward, any remaining residual emissions will be continuously offset using high-quality compensation certificates.

How does ZNU ensure transparency and credibility within the initiative?

In its role as a quality assurer, ZNU ensures that all companies participating in ZNU goes Zero implement responsible climate action based on our four-step approach. Each step is reviewed annually using a standardized reporting form. The submitted data is stored in a separate internal database and handled confidentially.

For each step, the ZNU has defined specific, verifiable measures and criteria:

Step 1 requires companies to calculate their corporate carbon footprint in accordance with the GHG Protocol or DIN ISO 14064.

Step 2 calls for identifying and documenting reduction and avoidance potentials, supported by concrete examples. Ambitious CO₂ reduction targets and action plans must be set, which are reviewed annually by the ZNU using the reporting form. In addition, the reduction and avoidance of GHG emissions in the sense of continuous improvement is externally confirmed via the ZNU Sustainable Management Standard certification.

Step 3 stipulates the use of certified green electricity. This must be verified through official certificates and recognized quality labels. Detailed ZNU criteria can be found in the dedicated guideline “Green Electricity.” Upon request, ZNU supports the review of relevant certificates.

Step 4 involves additional engagement by partner companies, such as supporting biomass and educational projects. Using an internal CO₂ price, each company’s contribution to these projects is calculated. Quality assurance is ensured through a clearly defined set of criteria that guarantees only trustworthy and long-term projects receive support.

Is participation in ZNU goes Zero mandatory for ZNU partner companies?

ZNU aims to inspire as many partner companies as possible to join the initiative and work together toward the net zero target by 2045 – however, participation remains voluntary.

Can anyone join ZNU goes Zero?

Participation in ZNU goes Zero requires a partnership with ZNU and certification of the participating sites according to the ZNU Standard for Sustainable Management.

How do the ZNU Standard and ZNU goes Zero relate to each other?

Certification of the participating locations in accordance with the ZNU Standard is a prerequisite for participation in ZNU goes Zero. The standard serves as the basis for a structured approach to the reduction approach.

Requirements II.1 Climate protection and II.4 Energy of the ZNU Standard are particularly relevant for ZNU goes Zero. For example, the ZNU Standard for climate protection requires the annual recording of Scope 1 and 2 emissions as well as at least the biennial recording of significant Scope 3 emissions.

Other requirements such as II.8 Soil or II.9 Biodiversity also have interfaces to ZNU goes Zero via the projects. By following the reduction path, requirements such as II.5 Packaging and II.6 Waste are also supported by ZNU goes Zero.

Participation in ZNU goes Zero can serve as a verification option for requirement II.1 Climate protection of the ZNU Standard.

When is a carbon offset certificate considered high-quality?

High-quality carbon offset certificates are those that meet specific core quality criteria to ensure that the CO₂ compensation is both effective and credible. A key requirement is additionality – meaning the climate protection project would not be implemented without the funding generated through the sale of certificates.

In addition, the negative emissions must only be counted once (no double counting), the impact must be long-term, and the actual amount of CO₂ reduced must be retrospectively verified and confirmed by independent third parties before the certificates can be traded.