埃森哲（Accenture）2025年全球企业净零报告

1In briefDestination Net Zero 2025Destination Net Zero 2025How the world’s largest companies are turning ambition into action—and what it takes to fast-track progress2In briefDestination Net Zero 2025Mauro Macchi CEO – Europe, Middle East and Africa Catherine O’Brien Managing Director, Global Resources GroupStephanie Jamison Global Resources Industry Practice Chair and Global Sustainability Services Lead Stephanie is Accenture’s global Resources Industry Practices Chair, which includes the utilities, chemicals, natural resources and energy industries. She is also Accenture’s global Sustainability Services Lead. In these roles, and as a member of Accenture’s Global Management Committee, Stephanie has responsibility for helping Accenture clients reach their net zero targets and broader sustainability goals.Mauro is the current President and CEO of Accenture EMEA, as well as the ICEG Market Unit Lead and a member of Accenture’s 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 & Consulting Lead for Europe.Catherine is a Managing Director in Accenture’s Global Resources Group supporting clients in the utilities, chemicals, natural resources and energy industries to deliver on their net-zero transition and wider sustainability goals. She has over 20 years of experience in energy transition and sustainability leadership roles across industry and consulting including clean energy infrastructure, customer solutions and strategy.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 Research AuthorsContributorsMatthew Robinson Josh Elkind Ana Clara Gimenez Angie Silva Rebecca Tan Yuhui Xiong3In briefDestination Net Zero 2025From momentum to scale 24Decarbonization at a turning point 07Executive summary 04ContentsThe decarbonization playbook 134In briefDestination Net Zero 2025Executive summary4 From momentum to scaleDecarbonization at a turning pointDestination Net Zero 2025The decarbonization playbookExecutive summaryDestination Net Zero 20255Executive summaryDecarbonization at a turning pointThe decarbonization playbook From momentum to scaleThe question is no longer whether companies should decarbonize. It is how to do it in a way that delivers results and endures. That is the central insight connecting our program of sustainability research: Only decarbonization that pays off will scale—and only decarbonization that scales will keep paying. Executive summary This report, Destination Net Zero 2025, provides a snapshot of how the world’s largest businesses are advancing their decarbonization efforts. But it is also a playbook for action—showing how companies can turn ambition into execution, execution into advantage, and advantage into acceleration. Across our client