The research shows that companies across sectors and around the globe are committed to net-zero and are already pushing ahead with the delivery of transition plans in the short-term. However, they are facing challenges on that journey. The most important barrier to developing a net-zero plan – named by 50% of companies overall – is costs and scale of capital expenditure. This is closely followed by three related roadblocks: lack of feasible technological solutions; regulatory challenges; and difficulties in measuring and monitoring impact.

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