Blog articles

Blog | 26 Jun 2026

Transitioning net zero: From accounting to action

Chapter Zero’s Senior Independent Director Susan Hooper reflects on Robert Höglund and Claire Wigg’s article ‘Build the world your net zero target assumes: A framework for action over accounting’. She argues that to bridge the accounting—action gap, we must move beyond the internal ledger and categorise commitments by agency and economic reality. Read Susan’s perspectives, use her suggested board discussion prompts and explore the original article.