This “Guidance on negative emissions for cities” primarily addresses cities involved in the 100 Climate-Neutral and Smart Cities Mission but can be used as a conceptual and practical reference by any city targeting net-zero emissions. The main objectives are to offer precise directions for negative emissions strategies and accounting, distil key principles and create a conceptual framework around the use of emissions compensation mechanisms (local carbon removals and carbon credits). The focus is on guaranteeing high climate and env