| Description | The article examines the role of residual greenhouse gas emissions in the transition towards climate-neutral cities within the framework of the EU Mission “100 Climate-Neutral and Smart Cities by 2030.” It explains how residual emissions arise from hard-to-abate urban sectors and why they cannot be fully eliminated within short timeframes, even with ambitious mitigation measures. The article outlines a clear hierarchy for addressing residual emissions, prioritising deep emission reductions, followed by local carbon sinks and, only as a last resort, high-integrity offsetting mechanisms. It highlights the central role of residual emissions management in the Climate City Contract, including early quantification, transparency, and separate reporting of gross and net emissions. Drawing on examples from cities in the Danube Region, the article demonstrates practical approaches to integrating residual emissions strategies into urban climate governance. It concludes that credible management of residual emissions is essential for safeguarding environmental integrity and achieving genuine climate neutrality at city level. |