Data and disclosure sit at the heart of this. Robust emissions data across Scope 1, 2 and 3, supported by internal controls and verification, is essential to guide decisions and satisfy emerging disclosure requirements in jurisdictions such as the EU and UK. Without this, net zero strategies risk becoming aspirational rather than actionable.
Extending governance into the value chain For many sectors, the majority of emissions sit in the value chain, making Scope 3 a governance challenge as much as a technical one. Net zero governance therefore extends beyond organisational boundaries, shaping how companies engage suppliers, customers and partners. This can involve supplier codes of conduct, climate-related procurement criteria and collaborative initiatives to decarbonise shared value chains.
Stakeholder engagement is also critical. Employees, communities, regulators and civil society increasingly expect transparency on transition plans and trade-offs. A mature net zero governance framework includes clear narrative reporting, open dialogue and mechanisms for stakeholder feedback, all underpinned by honest communication about uncertainties and constraints.
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