Net zero: Direction, not destination

By Annette Nemethova, Group Sustainability Lead, Gregory Group

Net zero is widely discussed, but in practice it is often misunderstood, particularly in operational sectors like ours. Under the Science Based Targets initiative, net zero is defined as achieving at least a 90% reduction in greenhouse gas emissions and then neutralising any remaining emissions on an ongoing basis. The emphasis is therefore placed on the depth of reduction achieved and the ability to sustain it over time.

In practice, progress towards net zero rarely follows a straight line. Emissions tend to rise and fall as operations evolve, fleets change, volumes fluctuate and new activities are introduced.

Before the 90% reduction point is reached, there may be periods where emissions stabilise or increase before further reductions are made. Even after that level of reduction has been achieved, emissions can still increase as circumstances change, requiring further action to bring them back down.

This dynamic is particularly relevant in logistics, where fuel use, vehicle availability and operational needs are closely tied to fluctuating conditions. Meaningful emissions reduction is therefore delivered through a sequence of decisions made over time rather than through a single intervention. Maintaining progress requires continued oversight to ensure that reductions are preserved as the business continues to develop.

Measuring progress and maintaining comparability

Because net zero depends on sustained progress rather than a fixed outcome, measurement and monitoring become essential. Performance must be tracked against realistic, science‑based targets in a way that is practical and transparent.

At an organisational level, this is supported through the use of established standards and guidance. The Greenhouse Gas Protocol Corporate Standard provides the accounting standards for measuring and reporting emissions, while the SBTi guidance determines how reduction targets are set and assessed.

Decisions about how to reduce emissions associated with transport activities require comparison between specific fuels, technologies or vehicle types. At this more granular level, it’s necessary to ensure like-for-like comparison within clear boundaries.

For fuels, such as diesel and HVO, this means assessing well‑to‑wheel emissions, capturing the greenhouse gas impacts associated with fuel production, distribution and combustion. By the same logic, when assessing electric solutions at a fuel level, the comparison should be based on emissions from electricity generation and distribution.

When the objective is to compare vehicles, such as internal combustion engine trucks and battery‑electric trucks, the boundaries shift. In this case, the focus is on vehicle lifecycle emissions, including emissions from raw materials, manufacturing, operation and end‑of‑life treatment.

What should be avoided is the application of inconsistent boundaries, where some technologies are assessed using fuel emissions alone while others are assessed using a combination of fuel and vehicle lifecycle emissions. Mixed approaches risk distorting conclusions and undermining decision‑making.

Turning strategy into action through practical choices

A growing range of technologies is now available to support transport decarbonisation, including HVO, bio‑CNG, bio‑LNG, battery electric HGVs as well as, potentially, hydrogen HGVs in the future.  While this reflects genuine progress, it can also complicate decision‑making. Decarbonisation is rarely an “all or nothing” choice, and it does not depend on committing to a single pathway from the outset.

Trialling technologies through targeted deployments allows organisations to build understanding while limiting operational and commercial risk. An incremental approach enables learning in real‑world conditions and supports refinement as technology capability and infrastructure continue to develop.

Viewing decarbonisation as an evolution rather than a revolution allows organisations to plan, adapt and progress while maintaining service delivery and resilience.

Applying the principles in practice: Gregory Group

Gregory Group provides an example of how these principles can be applied within a large and operationally diverse logistics business.

The Group has set SBTi‑validated emissions‑reduction targets for 2030 and aims to reach net zero by 2038. Delivering against these commitments requires near-term progress alongside preparation for longer‑term emissions reductions.

With a fleet of more than 1,400 trucks and 2,500 trailers operating across a wide range of activities, Gregory Group has adopted a blended transition strategy, deploying different technologies where they are most effective rather than relying on a single solution.

Low‑carbon fuels and battery‑electric vehicles form part of this approach, with technology choices guided by emissions‑reduction potential, operational suitability, cost considerations and customer expectations.

This approach has already produced measurable results. Gregory Group has achieved an estimated 20% reduction in Scope 1 emissions against its 2021/22 baseline. This has been largely driven by HVO, which provides greenhouse gas savings of around 83–85%, alongside biogas solutions delivering approximately 70–75% reductions and battery‑electric technologies offering reductions of up to 90% compared to diesel.

This demonstrates how a large logistics business can make measurable progress by matching technologies to operational need rather than waiting for a single perfect solution.

Conclusion

Reaching net zero involves achieving a significant reduction in emissions, but the route to that point, and the period that follows, often requires adjustment as circumstances change.

While clear targets provide direction, it is consistent measurement, fair comparison and practical decision‑making that determine whether progress is achieved and sustained over time.

Net zero should be viewed not as a fixed endpoint, but as an ongoing operational commitment that must be measured, managed and maintained.