The latest edition of Accenture’s Destination Net Zero study shows that momentum toward value-chain decarbonisation is picking up again among the world’s largest companies. After a stall in 2024, new net zero targets are rising across regions—including in North America—and organisations are reporting stronger progress as they diversify the tools they use to cut emissions.
Young tree seedlings growing towards the sky in front of modern office buildings. AI generated picture.
Accenture assessed the 4,000 highest-revenue public and private companies worldwide, expanding its analysis from the 2,000 companies included in previous iterations. The research combined more than 60 decarbonisation criteria with emissions data from S&P Global Trucost to map how environmental commitments have evolved since the series began in 2021.
One of the clearest signals of renewed ambition is the uptick in full value-chain net zero targets. While adoption plateaued at 37% in 2024, the new report shows that 41% of the largest 2,000 companies now have Scopes 1, 2 and 3 commitments in place. Europe continues to lead, with 65% of companies setting comprehensive targets, followed by Asia Pacific at 35%. North American organisations remain behind at 29% but have reversed two years of decline.
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Beyond long-term commitments, companies are also strengthening near-term transition planning. 73% of the companies reviewed have Scope 1 and 2 net zero targets, up from 65% the year before, and 70% of those have published detailed pathways describing how they will reach them.
A major theme in this year’s findings is the expansion of decarbonisation ‘levers’—the specific measures companies deploy to cut emissions. On average, companies now use 13 of the top 21 levers identified, compared to 11.5 last year. Energy efficiency and waste reduction remain the most widely adopted actions (87% each), followed by renewable energy sourcing (81%), building upgrades (80%), and supplier engagement (79%). Employee incentives are also becoming more common, climbing to 57% from just 23% two years ago.
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These efforts are translating into measurable impact. While aggregate revenue among the world’s largest companies has risen 7% since 2016, overall emissions have held steady—an improvement from the 6% decline in emissions intensity reported a year earlier. Three-quarters of companies have reduced their emissions intensity, and over half have cut absolute Scope 1 and 2 emissions.
Still, long-term alignment remains limited. Only 16% of companies are currently on track to reach net zero in their own operations by 2050, a figure unchanged from last year. Heavier emitters are the least likely to have comprehensive targets in place or to be progressing toward them.
Accenture notes that despite an increasingly uncertain policy landscape, corporate commitment is not weakening. As the report states: ‘In 2025, the context for corporate climate action continues to evolve. Political priorities are shifting, regulations are under debate, and the path to net zero is anything but straightforward. Yet, corporate ambition isn’t fading. In fact, it’s gaining ground.’
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As Accenture’s latest analysis makes clear, companies are expanding their decarbonisation strategies and looking for solutions that deliver measurable impact across their value chains. With organisations adopting more levers across their value chains—from energy efficiency to supplier engagement—the role of high-quality, science-aligned mitigation beyond the value chain is gaining prominence as a reliable way to reinforce long-term environmental value. At Green Earth, we develop large-scale restoration projects that strengthen ecosystems, enhance biodiversity, and generate verified carbon units that integrate seamlessly into responsible decarbonisation strategies. For businesses seeking to address residual emissions while supporting a nature-positive future, these projects provide a practical, high-integrity route forward—and a compelling opportunity to take the next step with Green Earth.
