The exploitation of forest biomass for bioenergy is commonly perceived as part of a broad strategy for climate change mitigation due to the view that forest biomass is carbon neutral. The aims of this study are to distinguish the most widely used definition of carbon neutrality and to identify the most frequently discussed aspects of the concept of carbon neutrality. This research is conducted in the form of a scoping review. The results of the scoping review demonstrated that there is no generally accepted definition of carbon neutrality. Eight main concepts of carbon neutrality were identified. The most frequently discussed aspects of the carbon neutrality concept were temporal and spatial boundaries, scenario-based assumptions, and the source of biomass feedstock. This research provides a comprehensive summary of the concept of carbon neutrality and contributes to the debate regarding forest biomass exploitation for bioenergy.
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