"The statement: ‘Carbon Neutral’ is currently meaningless."
That's overly broad.
If a factory takes in raw materials, outputs products, does so using 100% renewable power (like rooftop solar), and doesn't otherwise release greenhouse gasses in the process, then "carbon neutral factory" would be a reasonable claim.
Of course that does not say anything about greenhouse effects of producing the input materials, use of that factory's products, or effects of the logistics involved.
So, more accurate: GHG emissions is a complex subject. And there's better or weaker ways to do the accounting.
If any part of that chain of product utilizes a non-zero carbon footprint then that entire chain of product and services IS NOT NEUTRAL, cannot be neutral, and is disingenuous to say otherwise.
Unless the entire chain is neutral, one node being neutral is meaningless.
That measurement was/is gamed, and has become worthless as a metric.
There are currently no viable metrics to use which won’t be gamed.
The statement: ‘Carbon Neutral’ is currently meaningless.