Net Zero for Cement: What Nature-Based Projects Can and Cannot Claim

7 October 2026 5 min read Grow Billion Trees team

Under the SBTi Corporate Net-Zero Standard, a company must first cut emissions in line with science. Most will cut them by at least 90%. Carbon removals can only neutralise what remains. In cement, calcination causes about 56% of sector emissions. Tree and nature projects can support a net-zero plan as removals or wider action, but they can never replace cuts at the kiln.

What does net zero mean for a company?

The most used corporate test is the SBTi Corporate Net-Zero Standard. It defines corporate net zero in two parts.

Reduce scope 1, 2 and 3 emissions to zero or to a residual level consistent with 1.5°C pathways.
Permanently neutralise any residual emissions at the net-zero year, and any emissions after that.

The standard notes that most companies will cut emissions by at least 90% through their long-term targets. A company cannot claim net zero until it has met that target and neutralised the rest.

It is also strict on credits. Carbon credits must be reported separately and do not count as reductions towards near-term or long-term targets.

Why can't cement plant its way to net zero?

ACEEE's 2026 report on Indian cement puts calcination at about 56% of sector emissions, fuel at about 32% and electricity at about 12%. Calcination comes from the chemistry of making clinker, not from fuel.

That is why the path runs through clinker substitution, alternative fuels, efficiency, clean power and, later, carbon capture. Trees cannot carry a cement company to net zero.

India's CCTS targets follow the same logic. They measure the plant's own emissions per tonne of product, and plantation does not count towards them; see our CCTS guide for cement.

Which nature-based claims hold up, and which do not?

Claim	Holds up?	Condition
"Our trees offset our kiln emissions."	No	Removals do not count as reductions under SBTi, and trees are outside CCTS.
"Our plantation reduces our CCTS emission intensity."	No	CCTS covers plant scope 1 and scope 2 emissions only.
"We fund nature restoration beyond our value chain."	Yes	Reported separately from the inventory, as beyond value chain mitigation.
"We will neutralise residual emissions with removals."	Possibly, later	Only after deep cuts; removals must be durable and well measured.
"Our green belt meets our EC condition."	Yes	With maps, counts and survival records.
"Our trees store about X tonnes of CO2."	Yes, if labelled	Call it an estimate and show the method.

What do regulators already ask about carbon and trees?

The 2024 cement plant clearance we reviewed asks for a GHG inventory and a reduction programme that includes carbon sequestration by trees. It also asks for a decarbonisation study covering emissions, sequestration, carbon capture and offsetting.

That study must include a time-bound plan to reduce carbon intensity and move from fossil fuels to renewable energy. So even the EC treats trees as one part of a plan led by emission cuts.

How should land and biodiversity work appear in BRSR?

SEBI made BRSR mandatory for the top 1,000 listed companies by market capitalisation from 2022-23. Its Principle 6 is where environmental disclosures sit.

Report plantation area, species and survival as facts, with locations.
Report any sequestration as an estimate, separate from scope 1 and scope 2 figures.
Describe mine reclamation as a closure-plan duty, not as an offset.
Note links to EC conditions, CSR projects and community benefits.

Our guide to BRSR Principle 6 gives the detail.

How do you avoid double counting?

The same trees can serve several duties: an EC condition, a CSR project and a voluntary removal estimate. Say clearly which claim each hectare supports.

Government schemes set their own limits. The Green Credit Programme issues credits only after five years and 40% canopy density, and checks that land is not counted under other schemes. See green credits vs carbon credits vs CSR vs BRSR.

What should a cement net-zero plan include?

A dated plan for clinker, fuel, power and efficiency, with plant-level targets.
CCTS compliance tracked on its own, with no plantation in it.
Nature projects listed separately, with area, survival and estimated removals.
A clear rule on which projects support which claim.

What should a cement company avoid saying?

Most greenwashing risk comes from loose words, not bad intent. Watch for these phrases in reports, adverts and investor decks.

"Carbon neutral cement" based on tree planting.
"We offset our plant" when only a fraction of emissions is covered by plantation estimates.
Tree counts shown as if each tree removes a fixed amount of CO2 from day one.
Plantation figures placed next to CCTS performance as if they were the same thing.

Young trees store little carbon in their first years, and some will die. Report survival and estimates honestly, and update them as the stand grows.

Permanence matters too. Fire, drought or land-use change can release stored carbon, which is why SBTi asks that neutralisation be permanent.

A better message is plain and specific. Say what you are cutting at the plant, by how much and by when. Then describe nature projects separately, with area, survival and estimated removals, and the duty or goal each one serves.

Investors and regulators increasingly read these sections side by side. Clear separation makes both easier to trust.

How Grow Billion Trees helps

We plan and run nature projects that sit beside your emission cuts: green belts, reclamation, net-zero support plantations and farm forestry. Every tree is geo-tagged and cared for three years, and carbon figures are estimates. See our cement industry page.

Further reading: Net-zero claims with nature-based projects: what holds up · CCTS Targets for Cement Plants: What They Mean and Where Trees Fit