英文【麦肯锡】通过减少碳和成本来增加创新和性能（英）.docx

May2025

Mcsey

company

OperationsPractice

Addinnovationand

performancebysubtractingcarbonandcost

Earlymoversshowwhatittakestosucceedonbothsidesofmanufacturers’

dualmission:reducetheircostbaseandcarbonfootprintwhileoptimizingtheirfinancialperformance.

ThisarticleisacollaborativeeffortbyEricHannon,JohanBengtsson,MarkusForsgren,andPatrickLahaie,with

Anna-ChristinaFredershausen,MarinaBuna,andYvonneHuemer,representingviewsfromMcKinsey’sOperationsandSustainabilityPractices.

Intoday’sbusinesslandscape,moreandmorecompaniesarefocusedonreducingboth

carbonemissionsandcostssimultaneously.Thisdualmissionisnotjustastrategicchoicebutanecessitydrivenbyrisingcostsandincreasingregulatorypressure,suchasfromEurope’s

CarbonBorderAdjustmentMechanism(CBAM)andEuropeanTradingScheme(ETS,nowextendedunderETS2),andnewdisclosurestandardstakingeffectinAustraliaandJapan.

Yettodate,onlyaminorityofcompanieshaveevenattemptedtoachievebothmissionsina

systematicway(seesidebar,“Thedual-missionmethodology”).Fewerstillhavesucceeded.Thecompaniesthathavemanagedtofulfilltheirdualmission,insectorsrangingfromautomotive

andenergytochemicalsandlifesciences,haveusedarangeofapproachestodoso.

Somestartedwithafocusoncost,viewingcarbonabatementasacomplementarygoal.This

approachcanoftenbeespeciallyhelpfulwhenearlycostsavingsareneededforreinvestmentintosustainabilityinitiatives.Others—particularlyinsectorsfacingthemoststringentregulatorychanges—emphasizedcarbonabatement.Inthesecases,costneutrality(orevenreduction)

becameanaddedbenefitoftheirsustainability-focusedtransformations.

Thedual-missionmethodology

Thedual-missionmethodology

Asdescribedinmoredetailin“Masteringthedualmission:Carbonandcostsavings,”adual-missiondesign-to-valueprogramfollowsastructured,end