In designing low-carbon processes, the unintended emission of CO2 remains a significant concern due to its global environmental impact. This paper explores carbon management within chemical processes, specifically examining the correlation between the process material balance (PMB) and CO2 emissions to understand and identify the potential for reducing these emissions. We interrogate the foundational issue of carbon discharge by analyzing the interplay among mass, energy, and entropy balances, which collectively influence the PMB. We introduce the concept of the Target Material Balance (TMB), which represents the material balance of a process corresponding to minimum CO2 emissions within the given constraints. We could ask what decisions in the design and operation of processes result in higher CO2 emissions than the TMB. We will focus on the interaction between reactions and recycles and how the arrangement of recycles in processes can inadvertently change the PMB, thereby increasing CO2 emissions substantially above that of the TMB. We will demonstrate how recycle streams can be introduced to modify the PMB to approximate the TMB more closely. We will finally illustrate these concepts using simple examples, which demonstrate that a carbon-emitting process, such as reforming, can have the TMBs adjusted to create a design that not only reduces carbon emissions but eliminates them entirely.