Nvidia graphics processing units( GPUs)
As scrutiny of greenwashing grows, boards that cannot demonstrate this level of climate governance will increasingly face legal, reputational and financial risks.
Moving from targets to execution Once the board sets direction, management must translate net zero ambition into operational reality. Strong net zero governance embeds climate into strategy, capital planning and performance management. This often includes:
• Integrating climate scenarios and carbon pricing into strategic and financial planning.
• Aligning capex and R & D decisions with transition priorities, such as low-carbon technologies and efficiency.
• Embedding climate KPIs into executive remuneration and business unit scorecards.
158 June 2026