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1、netCompanies are decarbonizing.But how can they go faster?DestinationAbout the authorsContributorsStephanie Jamison Global Sustainability Services Lead and Global Resources Industry Practice ChairStephanie is Accentures global Resources Industry Practices Chair,which includes the utilities,chemicals

2、,natural resources and energy industries.She is also Accentures global Sustainability Services Lead.In these roles,and as a member of Accentures Global Management Committee,Stephanie has responsibility for helping Accenture clients reach their net zero targets and broader sustainability goals.Mauro

3、is the current President and CEO of Accenture EMEA,as well as the ICEG Market Unit Lead and a member of Accentures Global Management Committee.He has over 30 years of experience at Accenture and has held various executive positions,including the Financial Services Europe Lead and the Strategy&Consul

4、ting Lead for Europe.Mauricio is the Managing Director leading Carbon Strategy and Intelligence at Accenture,focusing on net zero transitions and sustainability.He works across multiple sectors,including sustainability,energy,utilities,chemicals,and natural resources.Mauricio co-leads Accentures Net

5、 Zero Industry Transitions growth area and is part of the global energy transition leadership.Babak is a Senior Principal within Accenture Research,focusing on sustainability.He has led the research for the Destination Net Zero series since 2022.Babak Moussavi Senior Principal Accenture ResearchMaur

6、o Macchi CEO-EMEAMatthew RobinsonAna Clara GimenezJosh ElkindDibyajyoti DashGuillaume SimonShalabh Kumar SinghRebecca TanRegina MarucaBen Murray Will Jenkins Dominic KingMonique de RitterMauricio Bermudez Neubauer Managing Director Strategy&Consulting,Carbon Strategy&Intelligence Lead2Destination ne

7、t zeroPrefaceThe journey to net zero presents an unprecedented opportunity for businesses to drive innovation,unlock new value and lead in the global energy transition.Across industries,our data shows that the worlds largest companies are making meaningful progress toward their decarbonization goals

8、this is unequivocally good news for the global push to net zero.But despite this momentum,progress isnt fast enough.As once distant global climate targets become near-term business priorities,only a small percentage of the worlds largest companies are on track to realize net zero by midcentury.This

9、is even as regulators across the world enforce increasingly stringent sustainability disclosure and performance requirements.Key frameworkssuch as the European Unions Corporate Sustainability Reporting Directive(CSRD),the US SECs Climate-Related Disclosures(CRDs),and standards from the International

10、 Sustainability Standards Board(ISSB)are raising the bar for accountability and comprehensive ESG reporting across industries.And yet,the data is clear:more needs to be done.So,what will it take to pick up the pace?Most promising in the near term is the widespread adoption of proven decarbonization

11、strategies,such as enhancing energy efficiency and increasing the use of renewable energy.Across industries,our data indicates that these strategies have become standard business practice,reducing emissions while driving innovation and creating value.Looking ahead,cutting-edge technologies like arti

12、ficial intelligence(AI)are poised to accelerate progress.As explored in our recent collaboration with the United Nations Global Compact,AI can play a pivotal role in advancing a range of sustainability goals.While still too few businesses are leveraging AI for decarbonization,it is already helping s

13、ome pioneering companies to optimize energy use and improve operational efficiency.The potential of AI to enable real-time decision-making,predict emissions hotspots and unlock new business models makes it a likely game-changer for the future of corporate decarbonization.This,our fourth annual Desti

14、nation Net Zero report,provides a clear-eyed,empirical assessment of where the worlds largest companies stand on their decarbonization journeys.It also offers practical,actionable steps for companies to take,regardless of the maturity of their current efforts.By acting boldly now,we can shape a more

15、 sustainable and prosperous future for all.3Destination net zeroSince 2021,Accenture has been analyzing the decarbonization commitments and progress of the worlds 2000 largest companies by revenue.We collect data through manual inspection of company public documentssuch as sustainability reportscrea

16、ting a proprietary database of decarbonization targets and actions.Combining this with emissions data allows us to identify trends and evaluate the performance of these global companies on their journey to net zero.We supplemented the research this year with data on the emissions impact of AI;this c

17、omes both from Accenture modelling and from Accentures regularly fielded pulse survey of corporate executives.For more information,see page 42About the researchDestination net zero4ContentsDecarbonization is gaining momentumLever adoption is growing in reach and range,becoming standard business prac

18、tice0816Acceleration is still neededand AI can help23What companies need to do now34How Accenture can help 395Destination net zeroExecutive summaryTime is running out to take meaningful action on climate change.To limit global warming to 1.5C,global greenhouse gas emissions must peak by 2025,decline

19、 by almost half by 2030 and reach net zero by 2050.1 Furthermore,as governments increasingly introduce policies that mandate emissions disclosures,levy the carbon content of imported goods,and reward sustainable business practices with grants and incentives,businesses are under unprecedented regulat

20、ory and competitive pressure to accelerate their journeys to net zero.Given the urgent need to make progress,where do companies stand on decarbonization today?Our fourth annual Destination Net Zero report examines the worlds 2000 largest companies by revenue(G2000),focusing on their decarbonization

21、efforts and progress toward achieving net zero.We found encouraging signs.In their latest year of reporting,55%of the G2000(of those with emissions data)reported lower Scope 1 and 2 emissions totals than in 2016.Emissions intensity2 is also dropping,with the typical company cutting emissions per uni

22、t of revenue by 6%annually since 2016.Indeed,52%of companies with data had cut both absolute emissions and emissions intensity,indicating that businesses are rewiring for sustainability to reach net zero emissions.We also find that 37%of G2000 firms have set full net zero goals across Scopes 1,2 and

23、 3.Although this represents an increase of just 0.3 percentage points from last year,it is 10 percentage points higher than 2021,the first year of our study.Moreover,the proportions rise significantly when considering only operational emissions targets,covering just Scopes 1 and 2.A solid majority(6

24、5%)of companies now have at least operational targets in place,up 11 percentage points from last year and 26 percentage points from 2021.The gap between companies setting full net zero targets and those focusing only on operational emissions highlights the challenges in addressing Scope 3 emissions,

25、especially for heavy industries that are hard to decarbonize.Speeding up progress in these high-emitting sectors is crucial,as broad decarbonizationand the global transition to net zerodepends disproportionately on the outcomes they achieve.The foundations to reach net zero are clear.Companies acros

26、s the G2000 are using a wider range of actionsor“decarbonization levers”in areas like energy efficiency,renewables,circularity and digital technology.Some levers are specifically designed to tackle distinct emission hotspots.They are more widely adopted in industries where these issues are particula

27、rly pressing.But broader and faster implementation is still needed:on current trends,only 16%of G2000 companies with emissions data are on track to reach net zero in their operations by 2050(down from 18%in 2023).In addition to using basic strategies more effectively,the adoption of next-generation

28、levers will be critical for corporate decarbonization.To fully integrate decarbonization into strategy and operations,companies need to incentivize action through internal carbon pricing,greening IT and reinventing business models to capture new value in a decarbonizing world.AI could also be a game

29、-changer.It is already a powerful business tool,boosting productivity and innovation for workers and companies alike.It holds similar promise for corporate sustainability and the energy transition.However,AIs high energy demands could undermine emissions reductions.In this years study,for the first

30、time,we look at which companies are using AIand find that many more need to use it with a focus on decarbonization to help them achieve net zero.6Destination net zeroThis year,our three main findings are:01 Decarbonization is gaining momentum02 Lever adoption is growing in reach and range,becoming s

31、tandard business practice03 Acceleration is still neededand AI can helpDestination net zero7Decarbonization is gaining momentum01The world is not yet on track to achieve net zero.Atmospheric carbon dioxide(CO2),the most prominent greenhouse gas,rose by 4.1%between 2016 and 2023.3 Over the same perio

32、d,global CO2 emissions from energy use rose by 6.9%,4 and global use of coalthe“dirtiest”fossil fuel in terms of carbon emissionsrose by 7.2%.5 In contrast,global greenhouse gas emissions must peak by 2025,decline by almost half by 2030,and reach net zero by 2050 to keep global warming below 1.5C.6T

33、he effects are clear.Globally,climate-exacerbated natural disasters that cause more than$1 billion in damages,such as wildfires and storms,are becoming more common.Their average annual frequency rose by 47%in the period 201122 vs.200010,from 32 to 47 per year.7 Six of nine planetary boundaries have

34、been crossed,rendering Earths systems weaker,less resilient,and at increased risk for crossing tipping points.8 In fact,under current policies and emission trajectories,it is nearly 50/50 whether we will reach a climate tipping point.9 Achieving net zero is critical to minimizing this risk.Regulator

35、s,investors,consumers,and civil society groups,of course,are acutely conscious of this context,and are increasing demands on business to accelerate the journey to net zero.For example,78%of respondents to a recent Accenture CFO survey said they are feeling pressure from at least three different stak

36、eholders to take more action on sustainability issues,with regulators,board members,and investors and shareholders topping the charts.Furthermore,an overwhelming 85%of respondents said that they expect mandatory ESG disclosures to increase over the next three years.have cut operational emissions fro

37、m 2016 to 2022have reduced operational emissions intensity(in their Scope 1 and 2 emissions)on a revenue basis over the same perioddecrease in median emissions intensity(Scope 1 and 2)each year from 2016 to 202255%77%6%But there has been progress among the largest private sector organizations.Since

38、the ratification of the Paris Agreement in 2016,1,399(70%)of the G2000 companies have reported sufficient Scope 1 and 2 emissions data for us to analyze.The results reveal several bright spots.Source:S&P Global Trucost 2024,and Accenture analysis.9Destination net zeroProportion of companies increasi

39、ng/decreasing absolute emissions and emissions intensity(Scopes 1+2),2016 to latest available yearFigure 1:Emissions trajectoriesNotes:Total sample of G2000 with emissions and emissions intensity data in the selected period is 1379.|Source:S&P Global Trucost 2024,and Accenture analysis.More than hal

40、f(52%)of G2000 companies with emissions data are simultaneously reducing their absolute emissions and their emissions intensity(Figure 1).These companies are embedding decarbonization into their core strategy and operations,making their businesses more sustainable across the board.25%20%52%3%of comp

41、aniesof companiesof companiesof companiesCompanies in this quadrant are growing their businesses faster than they can decarbonize.While these companies are taking steps to decarbonize their operations(thereby reducing carbon intensity),their growth outstrips these efforts,leading to a larger emissio

42、ns footprint overall.Companies in this quadrant are growing their businesses unsustainably.These are likely to be operating in regions and industries where growth is high and regulations or norms are weak.New areas of growth are likely to be more carbon-intensive,more than offsetting any efforts to

43、decarbonize operations.Companies in this quadrant are rewiring their businesses for net zero.For these companies,absolute emissions reduction is not(at least primarily)the result of poor business performance,as they have successfully cut emissions intensity,which controls for revenue,too.Companies i

44、n this quadrant are likely to be cutting the cleaner parts of their business.This may be driven by poor business performance.Reducing or offloading operations may reduce absolute emissions but can leave a more carbon-intensive remainder.DecreasingIncreasingIncreasingDecreasingEmissions intensityAbso

45、lute emissions10Destination net zeroEmissions reduction targets have become mainstreamThirty-seven percent of the G2000 now have full net zero targets across Scopes 13.While this is up just 0.3 percentage points from last year,the proportion has risen 10 percentage points since 2021(Figure 2).While

46、full net zero target-setting appears to have stalled,this hides the progress achieved in other emissions reduction commitments.Sixty-five percent of companies are now at least committed to net zero in operations,covering Scopes 1 and 2.This is up from 39%in 2021 and represents an increase of 11 perc

47、entage points from last year.Furthermore,just 18%of companies show no evidence of emissions reduction targetsa marked improvement from almost half(42%)four years ago and 26%in 2023(Figure 3).Despite growing concern about corporate backtracking,the overwhelming majority of G2000 companies now have an

48、 emissions reduction target.Figure 2:Net zero targetsProportion of companies with full net zero targets(covering scopes 1,2,and 3),%Overall2024 n=20002023 n=20002022 n=20002021 n=2000North America2024 n=6852023 n=6392022 n=6002021 n=614Asia Pacific2024 n=7382023 n=7942022 n=8052021 n=787Rest of worl

49、d2024 n=1012023 n=972022 n=882021 n=90Change vs.202337%37%34%27%Europe2024 n=4762023 n=4702022 n=5072021 n=50964%61%51%38%28%26%28%23%30%30%28%24%30%32%28%28%+0.3+2.6-1.3+0.0+1.8Notes:We consider a net zero target to be one in which a company aims to reduce carbon emissions to net zero in Scopes 1,2

50、,and 3(in further pages we use“net zero in operations”to refer to just Scopes 1 and 2).The G2000 list changes every year by up to 10%,so the samples between the years comprise a slightly different set of companies.In percentage points,note that numbers may look different due to rounding.See About th

51、e research for countries included in each regional grouping.2024Key:20232022202111Destination net zero2024202320222021Figure 3:Carbon reduction targets over timeProportion of G2000 companies with different types of target,20212024,%Notes:The G2000 list changes every year by up to 10%,so the samples

52、between the years comprise a slightly different set of companies.The numbers may look different between the bars due to rounding.Full net zero target(Scopes 1,2,3)Key:Net zero in operations target(Scopes 1 and 2)Emissions reduction target,but not net zeroNo evidence of any emissions target37%28%16%5

53、5%65%50%39%18%19%26%17%34%19%42%18%16%12%37%34%27%The proportion of companies with at least some form of zero emissions target reached 65%in 2024(an increase of+10.6ppt since 2023)the share without any emissions goal dropped to 18%(-8.0ppt since 2023)Businesses appear to be acting on what they can b

54、est control,showing increased confidence in their ability to reach net zero in operations and setting the targets to do so.However,the discrepancy between full and operational net zero target-setting highlights the complexity of tackling Scope 3 emissions,particularly for companies in the hardest-to

55、-abate,heavy industries.The Scope 1 and 2 emissions of sectors such as steel,metals and mining,cement,chemicals and freight and logistics become the upstream Scope 3 emissions for all the companies downstream.To reignite target-setting that covers Scope 3 emissions,cross-industry collaboration up an

56、d down supply chains will be essential.As expanded upon in our Powered for Change research,only a cross-sector approach can unlock the level of industrial decarbonization required for net zero.10 12Destination net zeroEuropean companies are leading those in other regions.Sixty-four percent of Europe

57、an companies have full Scope 13 targets,up 3 percentage points from 2023 and 26 percentage points from 2021.In contrast,only 26%of North American companies have such targets.While this is 3 percentage points higher than in 2021,it is 1 percentage point lower than last year,mainly due to changes in t

58、he composition of the G2000.These geographic differences stem from various causes,including regulatory developments and differing economic and political climates.But even in North America,49%have at least a net zero in operations goal(covering Scopes 1 and 2),and only 22%display no evidence of an em

59、issions reduction target(Figure 4).Moreover,the share of companies with a target covering operational emissions increased to 23%,up 4 percentage points from 2023.When setting targets,companies must consider how their emissions are distributed across the value chain.For companies in many industries,S

60、cope 3 emissions typically account for a large proportion of total emissions.For instance,financial services and consumer goods companies have small Scope 1 and 2 footprints relative to their Scope 3 emissions,making their Scope 3 targets critical to their decarbonization efforts.Significant differe

61、nces exist between sectors.For example,while 54%of banking companies have full Scope 13 targets in place,only 20%of health companies have the same.of European companies have full Scope 1-3 targets64%13Destination net zeroFigure 4:Carbon reduction targetsProportion with different types of target,2024

62、,%37%64%26%30%32%28%19%23%38%37%16%13%29%6%20%18%4%22%25%12%OverallEuropeNorth AmericaAsia PacificRest of world54%27%7%12%Banking47%18%11%24%Insurance51%15%13%21%Capital Markets46%10%28%15%Consumer Goods&Services49%28%8%15%Software&Platforms45%34%14%7%Comms&Media48%27%15%10%High Tech39%30%24%6%Life

63、Sciences38%25%10%27%Mobility38%41%9%12%Utilities35%27%16%21%Industrial35%20%30%15%Aerospace&Defense34%44%10%12%Travel31%20%27%21%Retail29%50%12%10%Chemicals23%41%19%16%Energy22%36%14%28%Natural Resources20%22%17%42%HealthFull net zero targetKey:Net zero in operations targetEmissions reduction target

64、,but not net zeroNo evidence of emissions targetRegionIndustryMany companies have adopted transition plansAnother way companies are demonstrating their commitment to cutting emissions is by publishing a climate action transition plan.These plans are typically more comprehensive than setting targets

65、alone,providing detailed insights into how a company will operationalize decarbonization and achieve its emissions reduction goals.They often outline specific actions,timelines,milestones and resources allocated to the effort.Investors are increasingly interested in these plans as they seek transpar

66、ency on how companies are approaching the transition to a low-carbon economy.11 Forty-six percent of the G2000 publicly share their plan to transition to a low-carbon economy.Companies with a full Scope 13 target are even more consistent;77%of them say they have a transition plan in place(Figure 5).

67、Figure 5:Transition plansProportion of G2000 companies with transition plans in place,%OverallAll sample n=2000With NZ target n=740EuropeAll sample n=476With NZ target n=303North AmericaAll sample n=685With NZ target n=180Asia PacificAll sample n=738With NZ target n=225Rest of worldAll sample n=101W

68、ith NZ target n=3246%67%33%44%51%81%84%62%81%77%Notes:Question wording:“Does the company mention that it has a climate transition plan?”All G2000 sampleKey:Companies with net zero targets15Destination net zeroLever adoption is growing in reach and range,becoming standard business practice02The subst

69、antial drive from businesses to operationalize decarbonization becomes evident in the broad adoption of“foundational”decarbonization levers.In this years study,we tracked how G2000 companies are decarbonizing by examining 21 levers(Figure 6).Collectively,these levers represent actions companies can

70、take to decarbonize their operations and value chains,and many have become standard business practice.Twelve levers are being used by a majority of companies.Of these,fiveenergy efficiency,waste reduction,renewables adoption,circular principles and decarbonization of buildingshave been adopted by 80

71、%or more of the G2000 and are prevalent across all regions and industries.Several of these widely adopted levers also represent critical elements of transition roadmaps published by expert agencies,such as the IEAs“Net Zero Emissions by 2050 Scenario.”In this scenario,for instance,the IEA calls for

72、electric vehicles to make up over two-thirds of all sales by 2030(fleet decarbonization)and a rapid uptake of clean power to drive an 85%reduction in unabated coal-fired power by 2035(renewables adoption).By the same year,total energy consumption falls by 15%(energy efficiency),partially driven by l

73、ess energy demand in buildings.12Some levers are more relevant or impactful in certain industries,and adoption patterns reflect this.Green IT,for example,involves practices and policies to reduce the carbon footprint of a companys digital and IT infrastructure.Naturally,this is a more material issue

74、 for software and platform companies,and communications and media companies,than for many other industries.As expected,we see companies in these sectors adopting this lever at higher rates than the global average(67%and 61%vs.23%,respectively).A similar trend is discernable in the case of packaging

75、disposal(e.g.making recycling,reuse or repair easy for customers)in the consumer goods and services industry(75%vs.39%).17Destination net zeroEnergy efficiencyWaste reductionRenewables adoptionCircular principlesBuildingsWorking with suppliersNew productsMaterial sourcingEmployee behaviorCustomer be

76、haviorEmployee incentivesFleet decarbonizationDigital decarbonizationOffset usagePackaging disposalCarbon removalTravel policyCarbon pricingGreen ITBusiness model changeAI for decarbonizationLeverSample sizeOverallAll sample2000NZ sample740EuropeAll sample476NZ sample303North AmericaAll sample685NZ

77、sample180Asia PacificAll sample738NZ sample225Rest of worldAll sample101NZ sample3214%19%20%23%10%15%14%19%10%13%21%33%34%37%12%22%20%36%28%34%23%29%28%29%20%30%23%28%21%31%29%50%44%53%17%30%29%61%34%47%34%44%49%52%32%42%27%36%22%28%34%48%42%49%27%39%33%51%48%56%39%48%50%49%39%47%32%48%38%41%43%64%5

78、5%62%40%69%35%62%56%66%44%51%54%56%38%44%42%48%41%53%53%66%70%71%50%62%44%61%58%66%54%78%70%81%53%73%44%77%57%91%56%74%73%79%58%72%43%68%58%84%63%74%74%77%56%66%61%75%66%75%66%80%78%80%60%76%63%85%61%69%70%83%84%86%64%77%65%82%70%81%77%94%93%97%75%95%69%89%80%97%81%91%88%89%85%95%73%90%79%91%85%95%9

79、5%96%85%94%78%96%93%97%85%99%97%99%86%99%77%99%94%97%87%97%94%97%89%98%80%98%96%97%89%99%97%99%90%98%83%100%94%94%Lowest adoptionKey:Highest adoptionFigure 6:Decarbonization lever adoptionProportion of companies adopting each lever18Destination net zeroCompanies are using a wider range of decarboniz

80、ation levers,and adoption is on the riseCompared with 2023,companies across the G2000 appear to be using a broader range of decarbonization levers.Levers that were already widely adopted,such as energy efficiency and waste reduction,saw a modest expansion in reach in 2024from 82%to 89%and 80%to 87%,

81、respectively.However,there has also been a significant increase in the adoption of previously less prominent levers.For example,material sourcing adoption rose to 66%from 45%last year,and employee incentives rose to 54%from 23%(Figure 7).Much of the expansion in lever adoption may stem from improved

82、 communication.As more companies publish detailed transition plans,it is possible that we are seeing greater clarity around decarbonization practices rather than genuine growth in lever adoption.Nonetheless,adopting a broader combination of levers will likely help companies achieve the incremental e

83、missions cuts that will be needed to reach net zero.13 Notes:AI for decarbonization lever not shown because it was first added in 2024.2024Key:2023Energy efficiencyWaste reductionRenewables adoptionCircular principlesBuildingsWorking with suppliersNew productsMaterial sourcingEmployee behaviorCustom

84、er behaviorEmployee incentivesFleet decarbonizationDigital decarbonizationOffset usagePackaging disposalCarbon removalTravel policyCarbon pricingGreen ITBusiness model change0%20%40%60%80%100%Figure 7:Change in decarbonization lever adoption2024 and 2023,%of G200019Destination net zeroOn average,G20

85、00 companies adopt 11.5(of 21)levers(Figure 8).European companies go even further,implementing an average of almost 14.There are also sectoral differences.For example,on average,communications and media companies use the most levers,at 13.7,while health companies use the fewest,at 6.3.Interestingly,

86、significant differences also emerge by company size:44%of companies with annual revenues above$50 billion adopt 15 or more levers,compared with only 23%of those with revenues below$10 billion.This suggests that larger companies,with greater access to resources,infrastructure and expertise,can move f

87、aster on putting initiatives in place to reduce emissions.Almost one-third(30%)of G2000 companies now deploy 15 or more levers to reduce emissions,while an additional 43%adopt between 10 and 14 levers.Adopting more levers continues to generate results.The typical company that adopts 15 or more lever

88、s has cut emissions by nearly 2%annually since 2016.By contrast,the typical company that adopts fewer than 10 levers has seen its emissions increase during the same period.Companies with more levers decarbonize fasterDestination net zero20Figure 8:Adoption of multiple decarbonization levers%of compa

89、nies in each categoryAvg.number of levers adopted(out of 21)OverallComms&MediaEnergyHigh TechAerospace&DefenseChemicalsMobility UtilitiesIndustrial Natural ResourcesSoftware&PlatformsConsumer Goods&ServicesCapital MarketsTravelRetailInsuranceBankingLife SciencesHealth11.513.711.212.311.610.412.511.8

90、6.313.311.312.811.412.611.19.512.212.210.6RegionIndustry48%44%40%40%34%33%33%31%30%29%28%28%24%22%21%21%2%30%30%38%42%45%44%46%46%47%36%41%42%46%55%53%37%41%43%22%50%43%13%9%6%9%10%13%16%23%17%14%17%9%20%17%27%23%47%16%1%6%8%7%10%8%4%10%13%15%9%8%3%24%12%13%30%20%11%15 or more levers adoptedKey:10 1

91、4 levers adopted5 9 levers adoptedFewer than 5 levers adoptedEurope13.948%41%8%3%Rest of world12.030%48%17%6%Asia Pacific10.426%39%16%19%North America10.921%47%22%10%Leveraging cloud and digital decarbonization to drive emissions reduction across Scopes 1,2,and 3A leading financial services company

92、that provides payment solutions sought an annualized pathway to deliver against its 2040 net zero target in alignment with the Science Based Targets Initiative.Accenture worked with the client to:We developed a clear pathway and roadmap for lever adoption so that the client can deliver on its net ze

93、ro ambition.This was supported by a custom tool that measures the financial impacts of transition risks such as carbon taxes,increased regulation,and deglobalization.To decarbonize the IT infrastructure of the company,we implemented Salesforce Net Zero Cloud,which included loading approximately 700,

94、000 procurement invoice records from local servers to the cloud.Digital decarbonization tactics were deployed in setting up the automated application of emissions factors,calculating Scope 3 emissions from purchased goods and services,and enabling a 360 supplier view.Ultimately,we provided the clien

95、t with a clear risk profile and carbon footprint of their IT organization and value chain,with recommendations and actions for decarbonization,reporting and risk management.Model critical transition risks and understand opportunities under different climate scenarios.Provide a comprehensive view int

96、o Scope 1,2,and 3 emissions through four custom interactive dashboards that deliver the real-time,actionable insights needed for informed decision-making.Develop a transition plan that outlines the actions required to lay the foundation for deep decarbonization across governance,data and accounting,

97、people and skills and emissions hotspots(e.g.,IT infrastructure).Case in point22Destination net zeroAcceleration is still neededand AI can help03Acceleration is still neededFoundational levers are fundamental to achieving the net zero transition,but have not been enough to tip the scales.At the curr

98、ent rate of progress,only 16%of the 1,399 G2000 companies with emissions data are on track to reach net zero in their operations by 2050,down from 18%in 2023.Thirty-nine percent are decreasing emissions but not quickly enough,highlighting the need for acceleration.Perhaps most concerning,45%of compa

99、nies continue to move in the wrong direction,with emissions growing(Figure 9).Geographic and sectoral differences are stark.One-third of European companies continue to increase their emissions,compared with 56%of Asia Pacific companies,a 23-percentage-point spread.Meanwhile,industries such as insura

100、nce and utilities have nearly a third of their companies on track to reach net zero in operations by 2050,but others such as software and platforms,energy and health have more than 60%of companies continuing to grow emissions.By contrast,in the travel industry,and in aerospace and defense,a large ma

101、jority of companies(69%)are decarbonizing(though in both of those sectors,only 6%are on track for net zero in operations by 2050).While all companies must achieve net zero,not all companies emit the same volume of greenhouse gases.If the top emitters were on track,they would have the greatest impact

102、 on reducing global emissions.Unfortunately,of the companies with emissions data,large emitters are least likely to be on track(6%)while small emitters are most likely(36%).24Destination net zeroFigure 9:On track for net zero in operations by 2050Based on 2016 to latest available year CAGR;share of

103、sample with Scope 1+2 emissions data,%OverallInsuranceComms&MediaUtilitiesIndustrial Life SciencesSoftware&PlatformsRetailChemicalsMobilityBankingNatural ResourcesAerospace&DefenseCapital MarketsHigh TechHealthEnergyTravelConsumer Goods&ServicesRegionIndustryLowest 20%of emitters20th-40th percentile

104、40th-60th percentile60th-80th percentileTop 20%of emittersEmissionsOn trackKey:Off track,but decreasing emissionsOff track,and still growingemissionsNotes:Total sample of G2000 with emissions data in the selected period is 1399.While we cannot calculate trajectories for over 600 G2000 companies,it i

105、s likely that these companies that do not report emissions data are off-track or even increasing emissions.Proportions are based on those with emissions data that have cut emissions between 2016 and their latest available year(2021 or 2022).“On track”refers to whether company is projected to reach n

106、et zero in Scope 1 and 2(defined here as achieving 5%of latest year emissions by 2050).The proportions of those on track to hit net zero are calculated based on emissions CAGRs from 2016 to the latest available year.Source:S&P Global Trucost 2024,and Accenture analysis.36%35%30%17%43%40%9%44%47%9%36

107、%55%6%39%55%16%39%45%30%32%38%29%43%28%23%41%36%23%43%34%22%21%39%44%39%35%15%14%46%36%39%49%11%10%12%37%39%20%52%51%68%10%8%8%33%30%49%57%62%43%8%6%6%2%31%63%63%44%62%31%31%53%Europe21%47%33%Rest of world17%41%42%North America17%41%42%Asia Pacific11%33%56%To reach net zero,companies need to operati

108、onalize foundational levers effectivelyWe divided the G2000 companies with emissions data into ten groups based on the rate of their emissions change.Our analysis shows that companies reducing their emissions the fastest are not using any particular combination of levers more than others(Figure 10).

109、In other words,there isnt one uniquely effective pattern of lever adoption that works for the most aggressive decarbonizers.Instead,what we see across all the groups is a high level of adoption of foundational decarbonization levers.Effectively operationalizing foundational levers is critical to max

110、imizing their impact.Are they being pushed to their performance and innovation frontier?Are their interrelationships understood and harnessed?Are they embedded into strategy and operations across the business,with KPIs and accountability assigned to general management?The answers to these sorts of q

111、uestions will determine how effectively the levers are being appliedand their ultimate impact.26Destination net zeroEnergy efficiencyWaste reductionRenewables adoptionCircular principlesBuildingsWorking with suppliersNew productsMaterial sourcingEmployee behaviorEmployee incentivesCustomer behaviorF

112、leet decarbonizationOffset usageDigital decarbonizationPackaging disposalCarbon removalTravel policyCarbon pricingGreen ITBusiness model changeAI for decarbonizationLever1098765432111%17%17%19%18%21%12%19%14%16%27%26%26%21%29%31%29%24%20%20%36%27%31%26%25%21%21%23%27%31%26%44%39%43%51%48%46%29%24%19

113、%46%46%41%39%39%33%34%32%31%35%32%37%46%35%50%43%39%39%32%40%42%41%46%50%53%45%42%44%39%41%52%47%47%49%55%55%42%46%44%51%55%63%56%54%53%41%45%46%39%46%66%63%61%66%61%59%59%64%44%52%65%72%74%67%70%70%64%57%56%53%63%73%78%71%79%75%69%61%53%51%68%72%74%67%71%66%69%73%68%74%70%73%79%80%81%74%74%67%66%71

114、%74%82%81%77%79%78%81%80%72%76%91%90%88%90%94%90%91%80%80%76%88%88%94%91%87%86%91%86%80%86%90%95%97%94%95%95%93%89%81%89%96%97%97%96%98%94%93%92%84%89%94%97%99%97%95%96%96%91%89%91%98%99%99%96%98%94%96%94%90%92%DecilesIncreasing emissions fastestDecreasing emissions fastestFigure 10:Lever adoption b

115、y emissions change decileG2000 companies with emissions dataLowest adoptionKey:Highest adoptionNotes:Deciles cover all companies for which we have sufficient emissions data to calculate change in emissions;top decile refers to those with the fastest rate of emissions reduction.This subset of the G20

116、00 comprises 1399 companies.Source:S&P Global Trucost 2024,and Accenture analysis.Progress must accelerate in adopting next-generation leversincluding AIBroader and faster implementation of foundational decarbonization levers is essential.But to reach net zero,companies must also think beyond these

117、activities and adopt next-generation levers.This could involve introducing stronger incentives for executives,such as internal carbon pricing(currently implemented by 29%),or greening digital and IT infrastructure(23%).It could also involve the bold reinvention of business models to capture new valu

118、e in a decarbonizing worldsomething just 21%of companies display evidence of doing.Take Matsumoto Precision,for example,a leading Japanese precision parts manufacturer.With Accentures support,the company has implemented SAP Sustainability Footprint Management to track and report carbon emissions at

119、the product level.This innovation allows Matsumoto Precision to share detailed environmental impact data with its business partners,enhancing transparency and supporting collaborative decarbonization across its supply chain.By embedding emissions data into everyday operations,Matsumoto is advancing

120、its green transformation strategy and demonstrating how next-generation levers can drive product-level improvements in decarbonization.Or look at greening digital and IT infrastructure.For example,Accenture is working with one global automotive leader to reduce its IT emissions by 50%over ten years.

121、This involves implementing advanced energy management practices,such as real-time tracking of energy consumption across data centers,optimizing cooling systems and transitioning to renewable energy sources.By embedding sustainability within its digital operations,this initiative demonstrates how sus

122、tainable IT transformations can drive substantial emissions reductions,supporting the companys broader decarbonization goals.And then there is AI.AI is already proving to be an incredibly powerful business tool across sectors and geographies,helping workers and companies become more productive and i

123、nnovative(see Accentures Art of AI Maturity).In our research Gen AI for the Global Goals,published with the UNGC,we identified multiple ways AI can accelerate sustainable development.For decarbonization,AI has the potential to be a“super-lever.”A few companies are already deploying it to augment oth

124、er decarbonization levers(Figure 11).Saudi Aramco,for example,has adopted AI to improve the efficiency of its operations at its Abqaiq crude stabilization plant,leading to increased power generation performance and a reduction in carbon emissions.14 Microsoft has equipped its Redmond campus with sma

125、rt building technologies to adjust energy usage in real-time.15 And GE Vernova is leveraging AI and machine learning to predict renewables performance and provide real-time recommendations to power utilities,helping them to maximize the use of renewable energy.1628Destination net zeroFigure 11:How A

126、I can augment decarbonization leversSelected examplesEnergy efficiencyRenewables adoptionFleet decarbonizationBuildingsNew productsMaterials sourcingAI can analyze real-time energy and operational data to identify inefficiencies and predict energy demand to optimize resource usage.Saudi Aramco has a

127、dopted AI to improve the efficiency in its operations at its Abqaiq crude stabilization plant,leading to increased power generation performance and a reduction in carbon emissions.AI can enhance renewable energy integration by forecasting energy production,optimizing energy storage,analyzing weather

128、 patterns to predict renewable energy generation and balancing supply-demand fluctuations in real-time.Enel Green Powers Artificial Intelligence in Control Room project uses AI to monitor and manage wind farms efficiently by employing a“digital assistant”that streamlines operations.This system enabl

129、es predictive maintenance,optimizing energy production and reducing downtime,leading to more sustainable and effective wind farm management,ultimately improving renewable energy output.AI can optimize fleet routes,reduce idle times and improve EV battery management,helping to minimize fuel consumpti

130、on and emissions while maintaining operational efficiency.DHL is using AI for smarter route planning,ordering sequences of 100+stops based on parameters such as urgency or distance per stop,enabling a faster delivery with less fuel wasted.AI can monitor and control energy systems in buildings,optimi

131、zing heating,cooling,lighting and resource use based on occupancy,weather and energy demand patterns.Microsoft has equipped its Redmond campus with smart building technologies to adjust energy usage in real-time.AI can accelerate product design by simulating material performance,predict resource nee

132、ds and optimize for energy efficiency,reducing waste and carbon emissions in the production process.Yamaha and Final Aim used Gen AI to design a compact EV tailored for agricultural work in Japans mountainous regions.The AI-driven design process accelerated the creation of a vehicle that answers cha

133、nging social requirements with greater accuracy and a quicker turnaround time.AI can identify sustainable sourcing opportunities,optimize supply chain logistics and track material availability,reducing the environmental impact of sourcing processes.H&M encourages its supplier factories in Cambodia t

134、o use AI to identify and avoid fueling boilers with wood that could only have come from natural forests.Selected decarbonization leverHow AI can helpCompany examplesSources used for the table:Accenture/UNGC:GenAI for the Global Goals,Enel Green Power,DHL,Final Design,Microsoft,H&M29Destination net z

135、eroIn addition to driving operational efficiencies,companies are also using AI to enhance ESG reporting.Accentures ESG-specific specialized language model(SLM),for example,helps companies automatically structure and generate report components based on key metrics,achievements and regulatory requirem

136、ents.This helps enable the rapid,consistent production of high-quality,accurate ESG disclosures across industries.Based on a study we ran in March 2024,initial testing showed that professionals using this model experienced writing productivity gains of over 74%and quality improvements exceeding 22%.

137、This use case vividly illustrates how organizations can leverage AI to transform ESG reporting into a strategic asset,rather than a mere compliance task,on their journeys to net zero.Yet,AI also has potential negative implications for net zero.Current trends in AI adoption point to a rapid increase

138、in energy consumption,driven primarily by the growth of energy-hungry data centers,which power AIs expanding capabilities.We modeled the expected incremental use of AI-focused chips in data centers around the world.Our forecast indicates that AI data center emissions will rise more than tenfold betw

139、een 2024 and 2030,from 68 to 718 million tonnes,in the absence of major innovation in energy systems,chips,algorithms,the applications of AI itself,and more(Figure 12).For context,in 2022,global emissions from aviation and shipping were about 800 million tonnes each,suggesting AIs future footprint c

140、ould rival those carbon-intensive sectors.17,18Source:Accenture Research.Methodology:We model the energy consumption from the expected installed base of GPUs,adjusted for utilization and the additional energy requirements of data centers;it assumes no change to relevant innovation trajectories.We es

141、timate missing values by applying exponential moving averages.By directly estimating energy consumption based on the infrastructure in use,the model includes both training and inference workloads.We attribute to regions in the same proportions as Jefferies projections for all types of data centers(w

142、ith AI data centers expected to account for more than half of all data-center energy demand by 2030).We then combine with IEA regional data on each regions electricity-generation energy mix,and IEA data on CO2e emissions for each energy source,to estimate CO2e emissions from AI data centers in each

143、region.Figure 12:Annual carbon emissions by AI data centersMillion tonnes,estimates from 202420223820234220246820251062026143202722520283282029485203071830Destination net zeroThe interplay between AI and emissions is unfolding in real-time.In the short term,AI may emit more than it abates.However,in

144、vestment in Green AI initiatives,such as decarbonizing electric power grids and improving hardware efficiency and coding,could pave the way for a sustainable AI scenario(see scenario 3)in which it abates far more than it emits(Figure 13).Running compute-heavy workloads in the cloud would also help,a

145、s this significantly reduces their carbon footprint.In our recent research,How moving onto the AWS cloud reduces carbon emissions,published with AWS,we found that moving AI-powered workloads from on-premises infrastructure to AWS could cut carbon emissions by up to 99%when properly optimized.There i

146、s also cause for optimism in AIs capacity to develop and support the implementation of low-emission technologies,business models and processes more broadly,further mitigating the emissions impact of its underlying data center infrastructure.Moreover,big technology firms are aware of the challenge.Th

147、ey have become some of the largest corporate purchasers of renewable energy,and now are turning their attention to investments in nuclear energy,particularly small modular reactors,to provide uninterrupted emissions-free power generation.19Figure 13:Three scenarios for AIs impact on emissionsCharts

148、are stylized representations of future emissions scenariosScenario 01Scenario 02Scenario 03AI has a continued and lasting negative impact on net zero trajectoriesAI has a rapid positive impact on net zero trajectoriesAI increases emissions,but has a positive impact on net zero in the medium-termIn t

149、his scenario the training and use of AI models continues to grow,with energy saving and abatement efforts never catching up.In this scenario novel use cases for cutting emissions are identified and adopted rapidly,immediately compensating for emissions from AI.In this scenario abatement use cases de

150、velop slowly at first,but once widely adopted they cover and exceed emissions from AI.tCO2eTimeEmissionsabatement from AIEmissionsfrom AItCO2eTimeEmissionsabatement from AIEmissionsfrom AItCO2eTimeEmissionsabatement from AIEmissionsfrom AI31Destination net zeroAI for decarbonization needs to be scal

151、ed both within and across firmsThe good news is that corporate executives are optimistic about AIs potential.When asked about their expectations regarding AIs impact on emissions,more C-suite leaders expect it to reduce emissions rather than increase them in the short-term(13 years).Clear majorities

152、 also believe AI will reduce emissions over the long-term(10+years)(Figure 14).These sentiments apply to both global emissions and those of their own companies.Figure 14:C-suite leader expectations about AIs impact on emissions trajectoriesProportion expecting an increase,decrease,and no change in e

153、missions over different time horizons,%,n=28001 to 3 yearsShort-term42%32%27%45%28%27%4 to 9 yearsMedium-term56%19%26%60%17%23%10+yearsLong-term65%11%24%66%11%23%On global emissionsOn their companys own emissionsAI will lead to a decrease in emissionsKey:AI will lead to no change in emissionsAI will

154、 lead to an increase in emissionsNotes:We asked C-suite leaders two questions:Q1.How,if at all,do you expect AI to change global greenhouse gas(GHG)emissions over the following time periods?(select the best response);Q2.How,if at all,do you expect AI to change your companys greenhouse gas(GHG)emissi

155、ons over the following time periods?(select the best response).The three time periods are shown in the chart above,and the response options were the same for each question:significantly increase,somewhat increase,no change,somewhat reduce,and significantly reduce.We aggregate the“significantly”and“s

156、omewhat”options for both increase and reduce in the charts here.Destination net zero32For AI to realize its potential in accelerating the transition to net zero,it must be deployed at scale across sectors and with strategic intent.While uptake is growing,with 63%of the G2000 displaying evidence of a

157、dopting AI,just 14%are using it for decarbonization(Figure 15).High-value applications in this area include optimizing renewable energy integration,enhancing resource efficiency and enabling emissions monitoring at unprecedented levels.In our recent research,Reinvention in the age of generative AI,w

158、e found that only 2%of companies have fully operationalized mechanisms for responsible AI use.This suggests that the problem of low adoption of AI for decarbonization may be compounded by low levels of readiness for adopting it responsibly.Ultimately,the overall emissions impact of AI will depend on

159、 how effectively these applications are deployed and on reducing AIs energy footprint through responsible technology choices.As companies harness AIs transformative power,careful consideration of energy usage,infrastructure and operational efficiency will be key to minimizing its carbon footprint.By

160、 embedding sustainability principlesfunctionality,responsibility and frugality into AI adoption,we can unlock significant decarbonization potential.Figure 15:AI adoptionProportion of companies using AI,and for the purposes of decarbonization%using AI for decarb.of those using AIRegionIndustryKey:Usi

161、ng AI and using AI for decarbonizationUsing AI but no evidence of using AI for decarbonizationNo evidence that the company is using AI20%30%28%24%23%20%18%17%14%11%10%9%9%9%7%6%3%2%12%14%54%53%56%58%42%44%35%46%43%40%60%53%74%40%56%69%56%50%50%49%26%17%15%18%35%37%47%37%43%48%30%38%17%51%37%24%41%48

162、%38%37%OverallEuropeHigh TechChemicals14%48%37%Asia PacificSoftware&PlatformsConsumer Goods&Services10%64%26%Rest of worldComms&MediaNatural Resources10%45%46%North AmericaUtilitiesAerospace&DefenseMobility EnergyLife SciencesInsuranceTravelCapital MarketsBankingIndustrial RetailHealthWhat companies

163、 need to do nowOn the journey toward net zero,some companies are just starting out,others are making significant strides and a few are already well-advanced.Regardless of the stage,the necessary elements are the same:setting targets,creating a transition plan and implementing foundational decarboniz

164、ation levers well.Companies can push the frontier by adopting next-generation levers,with AI playing an increasingly important role in driving decarbonization efforts.Over the next three months:Set targets and develop transition plans On targets,the policy direction is increasingly clear:93%of G2000

165、 firms are headquartered in countries that have a net zero or carbon neutrality goal.20 Companies need to commit to hitting net zero by 2050 or risk falling behind.These targets must be holistic,covering not only operations(Scope 1 and 2),but also partners,suppliers and customers(Scope 3).Hitting th

166、ese goals will involve no small amount of cross-industry collaboration.By setting targets,companies can create a vision,transform their culture and implement governance mechanisms to track performance and course-correct when necessary.The impact of such strategic orientation is unequivocal:the typic

167、al company with a target has cut emissions since 2016;the typical company without one has not.But targets are not enough.Companies with targets and transition plans typically reduce emissions faster than those with targets alone.Organizations should aim to develop transition plans to reach their tar

168、gets,incorporating near-term actions and milestones and ensuring validation by credible external bodies.Over half of the G2000 do not have a climate transition plan in place.They need one.35Destination net zeroEmbedding sustainability in a life sciences leaderOne of the worlds largest pharmaceutical

169、 companies partnered with Accenture to advance its ambitious sustainability goals,including a major reduction across its Scopes 1,2 and 3 emissions by 2030.Despite its commitment,the company faced challenges from rising emissions,which were increasing by around 6%year on year.The organizations decar

170、bonization efforts were also hampered by inefficiencies associated with an outdated technology estate that increased costs and heightened risk,as well as an increasingly complex ESG regulatory landscape.As part of a multibillion-dollar SAP S/4HANA transformation program,Accenture supported the compa

171、ny in embedding sustainability across its operations,addressing approximately 75%of its total emissions footprint.By bringing sustainability and financial data together across the organizations technology estate,our approach aligns its core business processes with its sustainability ambitions,holist

172、ically integrating sustainability data into every decision-making step.Case in pointThis setup enables the company to access transaction-level emissions insights that support real-time decision-making across logistics,manufacturing,and procurement.By automating and embedding this data into daily ope

173、rations,the company has strengthened its ability to track and manage emissions,paving the way for more accurate reporting and faster progress toward net zero.This work demonstrates how Accenture can support clients in leveraging new technology and transformation programs to embed sustainability data

174、 and strategy into their core business processes.For the pharmaceutical company,this integration has built a strong ESG intelligence framework,supplying it with a solid foundation to accelerate progress toward a range of sustainability targets while optimizing costs.36Destination net zeroOver the ne

175、xt year:Assess materiality and build a stack of relevant decarbonization levers Many decarbonization levers are now regarded as straightforwardly sensible business practice,often due to attractive,net present value-positive and short-payback business cases.More companies need to adopt them.Improving

176、 building efficiency,for example,is one clear way to reduce carbon footprints and energy costsyet 19%of G2000 companies show no evidence of doing so.This is a material issue for almost all companies,and measures like this need universal adoption.Companies must keep in mind that activating levers is

177、a multidimensional exercise and maximizing coverage across the set of foundational levers multiplies impact.There are also some levers that matter more to certain companies depending on industry contexts and business models.Based on industry-specific materiality assessments,companies need to determi

178、ne which levers are likely to be most important and focus on implementing these first.In certain industries,some levers will be particularly relevant for tackling specific emissions hotspots,making their adoption in these sectors even more pressing.For example,a leading European communications servi

179、ces company,working toward ambitious science-based decarbonization targets,collaborated with Accenture to create a tailored climate transition plan targeting high-impact areas like its commercial vehicle fleet,buildings portfolio,and telecoms network.Our team developed a scenario analysis model to e

180、valuate a range of carbon reduction strategies,from fleet electrification to energy-efficient heating,guiding the client in prioritizing decarbonization levers aligned with its operations.This collaboration illustrates the value of companies engaging in a rigorous,data-driven evaluation to identify

181、the most impactful measures for reducing emissions.Prioritizing these actions in a tailored decarbonization strategy is essential,as the process will vary significantly across industries.37Destination net zeroIn year two:Supercharge with AI to improve effectiveness and push the frontierCompanies sho

182、uld continuously refine existing decarbonization levers and pilot more next-generation leversparticularly AI.Adopting decarbonization levers effectively requires clear,robust goals and KPIs,combined with effective monitoring using dashboards with predictive and prescriptive analytics of real-time pe

183、rformance that integrates financial and operational KPIs.This is where AI comes into play,embedding carbon intelligence capabilities to ensure that levers are integrated seamlessly into strategic and operational decision making.Equally,companies that have developed a stack of decarbonization levers

184、should seek to implement additional measures.AI has the potential to supercharge existing leversbut while many have adopted AI,only 14%are using it to reduce emissions.Companies already using AI must apply its potential toward decarbonization activities,and those that adopt AI in the future must des

185、ign its use for decarbonization from the outset.Using AI to cut emissions must become standard practice.For example,we are partnering with Moeve,a leading international company committed to sustainable mobility and energy,to provide end-to-end decarbonization services.Together,we are designing and i

186、mplementing their go-to-market strategy at scale,developing solutions and data platforms to accelerate customer decarbonization and using generative AI to tackle the complex challenge of reducing emissions across global supply chains.Similarly,we are helping Duke Energy,one of the largest US energy-

187、holding companies,leverage satellite monitoring,data analytics and AI to measure and reduce methane emissions in its gas distribution business.Collaborations such as these vividly illustrate how leading companies are actively integrating next-generation technologies like AI into established decarbon

188、ization strategies to accelerate progress toward net zero.Finally,companies should recognize that value chains will not be decarbonized in isolation.To achieve this goal,cross-industry collaboration,bringing together all parts of the value chain,from material suppliers to end-customers,will be requi

189、red.Through such efforts,companies can collectively create the products,solutions and business models needed to realize a decarbonized world.38Destination net zeroHow Accenture can help Accenture is committed to creating value through sustainability for our clients by leveraging our expertise and ca

190、pabilities to define sustainability strategies,develop sustainable value chains,drive net zero industry transformations,enable enterprise sustainability measurement and performance,and deliver green IT and software.We help clients on their transitions to net zero,from strategy to execution.This incl

191、udes supporting companies in developing robust sustainability performance measurement and reporting capabilities to navigate an increasingly complex,multi-jurisdictional regulatory landscape.In doing so,we help businesses evolve their ESG programs from mere compliance exercises into agile,data-drive

192、n strategies that support growth,boost innovation and enhance resilience across the enterprise.Crucial to this is assisting companies in developing their“ESG and carbon intelligence.”These are a set of capabilities that enable organizations to control,improve and create value and impact by embedding

193、 carbonand broader sustainabilitydata and intelligence into decision-making across the core business.Achieving this is a key part of our work in helping clients to build a digital core that helps drive growth and competitiveness.Accenture helps clients with specific actions to decarbonize across are

194、as such as infrastructure,with support for low carbon capital projects;plants and operations,including renewable energy production and procurement;transportation,including fleet electrification and infrastructure deployment;products,including the development of new net zero offerings;finance,includi

195、ng the redeployment of capital for the net zero transition;and collaboration,including the development of cross-value chain platforms and partnerships for decarbonization.reduction of Scope 3 GHG emissions per unit of revenue from fiscal 2019 base year.reduction of absolute Scope 3 GHG emissions fro

196、m fiscal 2019 base year.55%90%reduction of absolute Scope 1 and 2 GHG emissions from fiscal 2019 base year.reduction of absolute Scope 1 and 2 GHG emissions from fiscal 2019 base year.80%90%Our goals to reduce and remove our carbon emissionsWe are on track to achieve our 2025 carbon removal goal,and

197、 we set new goals for the future.SBTi-approved net-zero targetsFiscal 2030 near-term targetsFiscal 2040 long-term targetsDrawing across our five servicesStrategy and Consulting,Technology,Industry X,Song and Operationswe deliver on the promise of technology and human ingenuity to enable our clients

198、to tackle decarbonization,one of the greatest challenges of our era.Together with our partners,we help clients reinvent their enterprise to create business value and sustainable impact for all stakeholders.40Destination net zeroReferences1.The evidence is clear:the time for action is now.We can halv

199、e emissions by 2030.IPCC2.Emissions intensity is a measure of the level of emissions produced per unit of economic output,and is calculated by dividing a companys operational emissions(Scopes 1 and 2)by its revenue.3.Global Monitoring Laboratory:Trends in Atmospheric Carbon Dioxide(CO2)NOAA4.Emissio

200、ns grew in 2023,but clean energy is limiting the growthIEA5.Global coal consumption,2000-2025IEA6.The evidence is clear:the time for action is now.We can halve emissions by 2030.IPCC7.2023 Weather,Climate and Catastrophe InsightAON8.Earth exceeds safe limits:First Planetary Health Check issues red a

201、lert Potsdam Institute for Climate Impact Research9.Achieving net zero greenhouse gas emissions critical to limit climate tipping risksNature Communications10.Powered for ChangeAccenture11.See for example the Transition Pathway Initiative.12.World Energy Outlook 2024,Executive SummaryIEA 13.AI adopt

202、ion was not included in 2023,so is not shown in this chart.14.AI and Big DataAramco 15.Microsoft uses machine learning to develop smart energy solutionsMicrosoft16.Spend on what you need,not on excess reserveGE Vernova17.Tracking AviationIEA18.Tracking International ShippingIEA 19.Hungry for Energy,

203、Amazon,Google and Microsoft Turn to Nuclear PowerNew York Times20.Based on country-level data from Net Zero Tracker.By combining country-level data with data on G2000 company headquarters,we can determine the proportion of countries that have net zero or carbon neutrality targets,and the proportion

204、of companies that are based in countries with such targets.As target terminology differs by language and country,we did not distinguish between net zero and carbon neutrality here.We consider a country to have such a target here if the Net Zero Tracker database describes it as having a target that i

205、s aimed at“net zero”,“zero carbon”,“carbon neutral”,“climate neutral”,or a very close synonym.For anything that appears to refer to something less than a carbon neutrality threshold(e.g.“carbon reduction target”)or where the country does not appear to have a target at all,we consider it to not have

206、a net zero or carbon neutrality target.8.9.41Destination net zeroAbout the researchThis analysis takes stock of global corporate emissions trajectories,net zero targets and decarbonization levers.Our sample was based on the Accenture G2000:an Accenture-developed list of the top 2000 public and priva

207、te companies in the world by revenue.We worked with The SmartCube to collect data on the G2000 across a given set of criteria relating to decarbonization.This involved manual inspection of company public documentation(e.g.websites,annual reports,sustainability reports).The approach allowed us to con

208、struct a proprietary database of the decarbonization targets and levers adopted by companies in the G2000.Emissions data were retrieved from:S&P Global Trucost 2024.We then analyzed emissions trends up to the latest available year(2022)to look for evidence of an acceleration in decarbonization and i

209、dentify relationships with the target and lever data.As part of Accentures regularly fielded pulse survey of 3,000 top corporate executives,we included questions to gather insights on the expected impact of AI on global and corporate carbon emissions.We also modeled the future energy consumption and

210、 emissions impact of AI use by using projected AI data center growth and regional carbon emissions data.Regional sampleAll sample,and emissions sampleEurope(N=476 full sample;335 emissions sample)Austria,Belgium,Czech Republic,Denmark,Finland,France,Germany,Greece,Hungary,Ireland,Israel,Italy,Luxemb

211、ourg,Netherlands,Norway,Poland,Portugal,Spain,Sweden,Switzerland,Turkey,United Kingdom North America(N=685 full sample;495 emissions sample)Bermuda,Canada,United States Asia Pacific(N=738 full sample;510 emissions sample)Australia,China,India,Indonesia,Japan,Malaysia,New Zealand,Philippines,Singapor

212、e,South Korea,Thailand Rest of world(N=101 full sample;59 emissions sample)Algeria,Argentina,Azerbaijan,Brazil,Chile,Colombia,Ecuador,Kuwait,Mexico,Oman,Pakistan,Qatar,Saudi Arabia,South Africa,United Arab EmiratesCompany sizeCompany ownershipRevenue(2022,USD)Type22%13%25%25%15%Less than$10 billionK

213、ey:$10 to$15 billion$15 to$20 billion$20 to$50 billionMore than$50 billion73%25%2%Public companyKey:Private companyOther42Destination net zeroAerospace&Defense(A&D)BankingCapital MarketsConsumer Goods and Services(CG&S)ChemicalsComms&MediaEnergyHealthHigh TechIndustrial(Equipment,Freight&Logistics)I

214、nsuranceLife SciencesMobility(Automotive+Public Transport)Natural ResourcesRetailSoftware&Platforms(SW&P)TravelUtilitiesOther(excluded)201405313084711296011735413066711682053941121116116368665618413962498756491101312535831Industry nameSampleEmissions sampleIndustry sampleSample OverlapsAll sample,an

215、d emissions sampleDifferentbut overlappingsamples are used in the analysis,depending on the area of enquiry.Our universe of companies is the G2000,but as we do not have all the data for each company,sub-sets are used where necessary.G2000 SampleCompanies in G2000 list(n=2000)122 companies have net z

216、ero targets but do not have emissions dataNet zero targetsCompanies with a Scope 1,2,and 3 target(n=740)Box sizes are not to scale229 companies have net zero targets but are still growing emissions95 companies have net zero targets and are on track294 companies have net zero targets and are cutting

217、emissions but too slowlyCompanies with emissions data since 2016(n=1399)Off track still increasing emissions(n=629)Off track cutting emissions but too slowly(n=552)On track cutting emissions at rate needed for net zero by 2050(n=218)43Destination net zeroAbout Accenture Accenture is a leading global

218、 professional services company that helps the worlds leading businesses,governments and other organizations build their digital core,optimize their operations,accelerate revenue growth,and enhance citizen servicescreating tangible value at speed and scale.We are a talent and innovation led company w

219、ith 774,000 people serving clients in more than 120 countries.Technology is at the core of change today,and we are one of the worlds leaders in helping drive that change,with strong ecosystem relationships.We combine our strength in technology with unmatched industry experience,functional expertise,

220、and global delivery capability.We are uniquely able to deliver tangible outcomes because of our broad range of services,solutions and assets across Strategy&Consulting,Technology,Operations,Industry X and Accenture Song.These capabilities,together with our culture of shared success and commitment to

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