Currently, the definition of Net Zero and related concepts such as carbon neutrality, climate neutrality for organisations are still under development. Several initiatives, including, inter alia, the Science Based Target Initiative, the UNFCCC Race to Zero, ISO TC 207 and the Net Zero Initiative are working on defining and/or aligning the different views of these concepts to avoid confusion and reduce risks for green washing. This Recommendation seeks to guide ICT organisations in clarifying the meaning of Net Zero in the context of the ICT sector and setting Net Zero targets and strategies. It also identifies actions that would lead the sector towards Net Zero according to the trajectories described in [ITU-T L.1470].