ACT Group is a Business Reporter client
As corporate decarbonisation evolves, so do expectations. ACT Group outlines four key trends and what they mean for businesses on the path to Net Zero.
Corporate decarbonisation trends shaping 2026 and beyond
Corporate decarbonisation isn’t new, but the way companies approach it in 2026 and beyond is changing fast.
While the tools remain familiar, the bar has been raised. And what matters now isn’t just participation but proof of impact.
That’s a good thing. It means progress is happening. But in a shifting landscape of innovation, regulation and rising expectations, it’s not always easy to keep up. Companies are navigating a mix of voluntary and compliance drivers, from SBTi target-setting to CSRD reporting, each shaping what credible climate action now looks like.
Here are four key trends shaping what’s next, and how your business can stay ahead.
Renewable electricity: hour-by-hour matching is the new goal
Electricity use can be a major source of emissions for companies. For data centres, for example, electricity emissions alone can account for 30 to 60 per cent of the entire portfolio.
Energy attribute certificates (EACs), which certify that 1 MWh of electricity was generated from a renewable source, have been the solution for years. By purchasing EACs and entering into power purchase agreements (PPAs), for example, companies can meet Scope 2 requirements under voluntary initiatives such as RE100 and GHGP.
Most companies follow an annual matching approach: they calculate yearly electricity use, then buy the equivalent volume of EACs. This approach has helped generate interest and investment in renewables, but it doesn’t reflect the day-to-day realities of the grid. Solar output peaks during the day and drops at night. Wind varies from hour to hour, and electricity can’t be stored at scale for long periods. That means even companies with 100 per cent annual matching may still rely on fossil-based electricity when renewable supply is low.
That’s why 24/7 matching is gaining traction. Instead of aligning consumption with renewable supply annually, 24/7 matching aligns it by the hour. This shows the full picture and exposes imbalances between procurement and usage. It forces innovation in near-real-time electricity transfers and may also accelerate innovation in long-term storage.
24/7 matching isn’t straightforward – yet. Most markets still issue and retire EACs globally on an annual basis, which limits true real-time matching. However, demand for hourly (or other granular) EACs and advanced PPAs designed to deliver them is growing.
New digital marketplaces are increasing access to these certificates in leading markets. New digital platforms also support granular data collection and matching, giving companies more options to build a smarter, more responsive decarbonisation strategy over time.
Low-carbon fuels are going mainstream
Biomethane certificates are still an important part of many companies’ sustainability strategies. But exciting developments in low-carbon fuels mean new doors are opening for companies in hard-to-decarbonise sectors.
One example is bio-liquefied natural gas (bio-LNG), which is produced from feedstock such as agricultural waste. Bio-LNG has the same chemical composition (CH4) as fossil LNG, so it can integrate into existing infrastructure without major modifications. For the shipping sector, bio-LNG can be used as a vessel engine fuel that can create massive carbon savings – as much as an 80 per cent reduction.
EU ETS obligations and new mechanisms such as the FuelEU Maritime pooling scheme mean the bio-LNG market is growing fast. The business case for this fuel is becoming more compelling.
Companies are focused on their full value chain
The majority of a company’s emissions sit outside its direct operations. These Scope 3 emissions, spanning agriculture, manufacturing, logistics and supplier electricity use, are often considered hard to measure and manage because the data collection process is fragmented. They are usually the last emissions source a company tackles.
More clarity is coming at the regulatory and standard-setting level. Organisations such as SBTi provide sector-specific frameworks and guidance on how to set and assess Scope 3 reduction targets. The EU’s Corporate Sustainability Reporting Directive (CSRD) and new US disclosure rules set more detailed, comparable requirements for what companies must disclose and how.
Digital platforms and marketplaces are also making a difference here. With platforms, companies can now streamline supplier onboarding, simplify data collection, track progress and manage reporting in one place. New marketplaces mean smaller suppliers finally have a way to access EACs at the smaller scale required for their operations.
Carbon markets are focused on quality, not quantity
Even with continued and increased action towards procuring lower-carbon alternatives across electricity, fuels and value chains, most organisations will have residual emissions. Carbon credits are still a key tool for mitigating those emissions, and the voluntary carbon market continues to move toward greater transparency and integrity.
Carbon credits have come under increased scrutiny in recent years. Inconsistent methodologies for accounting have led to problems such as double-counting, where a reduction is claimed twice. Unclear claims relating to impact have resulted in some investments that sound good on paper but don’t create real climate action.
Today, consumers, investors, regulators and teams are evaluating credits based on their quality. More companies are creating strict criteria for credit procurement and are building strategies focused on additionality and permanence. Stronger third-party verification and enhanced monitoring requirements are restoring trust.
Regulations are also simplifying accounting. One of the most important developments is the emergence of Internationally Transferred Mitigation Outcomes (ITMOs) under Article 6 of the Paris Agreement, which provide a transparent, government-authorised framework for cross-border emissions reductions. These mechanisms aim to make it much clearer who can count a carbon reduction, and where that reduction happens.
What matters now is how you deliver
The next era of corporate decarbonisation won’t be defined by completely new tools, but by applying proven ones with greater precision. New regulations, digital platforms and better impact measurement mean companies need to show real progress. Moving forward, companies can expect their actions to be held to higher standards. Your sustainability strategy needs to be clear, transparent, and well-documented, so it stands up to regulatory and investor scrutiny.
ACT Group empowers businesses globally to act on and achieve their environmental goals – no matter how ambitious. Get in touch today and let’s see how you can hit your sustainability targets.
