Achieving net zero represents a significant challenge and opportunity for Enbridge and requires a commitment to transform its business. A science-based, net zero commitment illustrates to investors and other stakeholders that Enbridge understands the financial and reputation risks, and the opportunities that exist in the fast-paced transition to a low carbon economy. As the Climate Action 100+ report on Enbridge shows, the company has made a first step towards a 2050 net zero target. But to be consistent with the principles of a science-based net zero commitment Enbridge needs to strengthen its net zero commitment. Clear guidance is emerging in new standards (e.g. Net Zero Standard for Oil and Gas, The Science Based Targets initiative) on what needs to be included in credible, science-based net zero commitments: (1) Align capital expenditures with a science-based net zero target (2) Account for all Scope 3 emissions (from the value chain) (3) Develop an absolute ghg emission reduction target for 2030 (4) Develop, communicate, and implement a decarbonisation strategy.  A science-based net zero commitment is critical in illustrating that Enbridge understands that the change occurring in our energy systems must be much swifter and transformative than commonly understood. For example, the IEA’s World Energy Outlook 20215” states net zero means “no new oil and gas fields are required beyond those already approved for development” in conjunction with a historic investment surge in clean technologies with a significant role for the oil and gas industry’s expertise as it “fits well with technologies such as hydrogen; carbon capture, utilization and storage; and offshore wind.”  Currently, Enbridge’s net zero commitment falls short in the following ways: (1) Capital investment is still heavily weighted towards gas and liquids infrastructure while only being “positioned for low-carbon opportunities”; (2) Use of an intensity-based target for 2030 instead of an absolute one; (3)  Failure to adequately measure and target Scope 3 emissions in its net zero commitment. (Enbridge measures avoidance of some Scope 3 emissions but does not measure Scope 3 emissions).  As North America’s largest midstream company, Enbridge needs to lead by developing a science-based net zero commitment that would illustrate to investors and stakeholders that the company understands the risks, opportunities, and speed of the transition to a low carbon energy system.