Carbon neutrality at the organizational level is the key to addressing global climate change. Organizations are social entities composed of individuals or groups with common goals and clear boundaries. In the context of carbon emissions, enterprises, as a form of organization, have become the main source of global greenhouse gas (GHG) emissions because their production activities consume a large amount of materials and energy. The sources of greenhouse gas emissions generated by human social and economic activities are mainly energy production and industrial manufacturing processes, which are mainly governed by energy and industrial enterprises. Therefore, organizations play a key role in greenhouse gas emissions and reductions. Greenhouse gas emissions at the organizational level are the main source of emissions. Organizations are the main entities responsible for reducing greenhouse gas emissions and achieving carbon neutrality. If major organizations in the world achieve carbon neutrality, global carbon neutrality can basically be achieved.