MACC

The MACC (marginal abatement cost curve) ranks emissions reduction actions by their discounted cost per tonne of CO₂ avoided. Each bar represents a measure (insulation, LED lighting, fleet change, CCS...), its width the annual abatement potential and its height the unit cost. It enables a CSR or industrial decision-maker to prioritise low-cost actions (often energy efficiency, scope 2 quick wins) before engaging more expensive levers (electrification, CCS, DAC). Originally developed by McKinsey for the global sector, MACCs are now used by industrial companies in their transition plans, with internal variants incorporating costs specific to their production facilities.