He’s not grasped it at all:
It suggests that large businesses should prepare a plan
to show how they would manage their transition to being net zero carbon
emitters. This requirement is consistent with the expectation that economies
as a whole achieve this state, which many governments have now committed
to. The plan would apply to the business and its supply chain.
We don’t want each component of the economy to be carbon neutral. We desire the economy as a whole to be so.