The report covers five main themes:

• Delivering net zero: When looking at how industry will deliver net zero, we saw that while governments are still expected to provide leadership on net-zero targets, companies are increasingly seizing the initiative and implementing decarbonisation pathways.
• Governance, society, and people: The ability to deliver on net-zero pledges is a key factor in helping companies to attract the right skills and the best talent.
• Markets, finance, and investment: We will all end up paying for the energy transition. Most companies have already started allocating resources to the task, but high costs and regulatory uncertainty remain barriers to investment.
• Clean technology and electrification: Technology is key to decarbonisation and electrification is the biggest technology enabler for emissions reduction, but government support is still needed to electrify the industrial sector.
• The industry transition: While the transport sector is on its way to decarbonisation, there is still much uncertainty over when and how other hard-to-abate industries could achieve their net-zero emissions.