Net zero is a stricter standard than carbon neutral: the Science Based Targets initiative (SBTi) requires a company to cut absolute emissions by at least 90% across all scopes by its target year before offsetting the small residual.
In practice this means net zero is about transformation (electrifying, redesigning supply chains, switching to renewables) — not about buying credits. A "net zero" claim resting on heavy offsetting is not credible under the SBTi standard.