Carbon Dioxide Removal (CDR) includes a set of nature- and technology-based approaches to remove CO₂ from the atmosphere and achieve net-zero emissions. Understanding the importance of and what constitutes carbon removal is fundamental to constructing climate mitigation narratives, developing projects, and designing policies and tools for improved carbon management. This article presents key concepts, criteria for CDR method evaluation, and current discussions around CDR developments, with particular focus on the role of carbon accounting in the context of CDR and a review of levers needed to build confidence in a CDR market and create space for their effective implementation.