As discussed on the ML:
http://lists.freedesktop.org/archives/systemd-devel/2016-January/035594.html
[Service]
Environment=HOME=/root
-WorkingDirectory=/root
+WorkingDirectory=-/root
ExecStart=-@SULOGIN@
ExecStopPost=-@SYSTEMCTL@ poweroff
Type=idle
[Service]
Environment=HOME=/root
-WorkingDirectory=/root
+WorkingDirectory=-/root
ExecStartPre=-/bin/plymouth --wait quit
ExecStartPre=-/bin/echo -e 'Welcome to emergency mode! After logging in, type "journalctl -xb" to view\\nsystem logs, "systemctl reboot" to reboot, "systemctl default" or ^D to\\ntry again to boot into default mode.'
ExecStart=-/bin/sh -c "@SULOGIN@; @SYSTEMCTL@ --job-mode=fail --no-block default"
[Service]
Environment=HOME=/root
-WorkingDirectory=/root
+WorkingDirectory=-/root
ExecStartPre=-/bin/plymouth quit
ExecStartPre=-/bin/echo -e 'Welcome to emergency mode! After logging in, type "journalctl -xb" to view\\nsystem logs, "systemctl reboot" to reboot, "systemctl default" or ^D to\\nboot into default mode.'
ExecStart=-/bin/sh -c "@SULOGIN@; @SYSTEMCTL@ --job-mode=fail --no-block default"