The construction and building sector is a major emitter of greenhouse gases (GHG), driving the increasing urgency to achieve net zero emissions by 2050. Many countries and companies have set net zero-aligned targets for carbon mitigation. However, there is a scarcity of studies on net zero plans. Therefore, it is crucial to analyze the plans and develop a framework and generic net zero pathway to assist construction companies in effectively planning net zero paths.
This study analyzed and developed net zero paths for construction firms. Content analysis and case study methods were used to examine the net zero plans and environmental social and governance (ESG) reports from seven companies. The targets, environmental initiatives (EIs), and periods were reviewed to evaluate their clearness to assess overall net zero path completeness. EIs are the key in achieving net zero targets. Therefore, an in-depth analysis was also performed to decode EI characteristics into scope, duration and management/technology/materials type. A total of 111 EIs were analyzed and a new set of 56 EIs was derived for the net zero path. Finally, a typical framework and generic net zero path was proposed.
Several key findings are resulted from this study. Companies exhibited moderate completeness in their net zero paths, with an average score of 6.6 out of a range of 3 to 9, while the targets had a lower average score of 1.9 out of 3 compared to EIs and periods. The companies adopted specific, short-term, and technological EIs, as indicated by higher scores. The average score for the characteristics of 56 EIs is 4.0 out of a range of 3 to 7, meaning the companies' net zero plans focus on near or medium-term EIs. The proposed generic net zero path creates a comprehensive and visible net zero framework that can be tailored to adopt EIs and set targets by construction firms.

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