It depends.

Aiming at carbon neutrality means that an organization reduces as much as possible its carbon emissions and offsets what it cannot reduce. In that sense, carbon neutrality is positive. However, it can also counter-productive.

Carbon emissions aren't the primary environmental impact of many industries and therefore focusing on carbon results in dedicating less resources to more important problems. Also, in those cases, announcing publicly one's goal to be carbon neutral is a form of greenwashing which can result in the loss of the public's and other stakeholder's trust in the organization's future environmental claims.

Therefore, before embarking in a quest for carbon neutrality, an organization must first identify if its carbon emissions have a significant environmental impact. If so, it is a worthy goal.