Targets & Ambitions
Discover how we are translating our 2025 results into long-term value through leading financial performance, enabling a low-carbon society, preserving resources and social progress.
| TARGETS AND AMBITIONS | 2025 PERFORMANCE | OUTLOOK |
|---|---|---|
| We deliver leading financial performance | ||
| Comparable revenue growth: 5–7% | 7% comparable revenue growth | 2026 comparable revenue growth in the range of 6–9%. |
| Operational EBITA margin: Prior target: 16–19% Updated target: 18–22% |
19.0% Operational EBITA margin | 2026 Operational EBITA margin should slightly improve year-on-year, even when excluding the announced real estate gain in the first quarter of 2026 |
| Return on capital employed (ROCE): Prior target: >18% Updated target: >20% |
25.3% ROCE | |
| FCF conversion to net income: Prior target: ∼100% Updated target: >95% |
96% FCF conversion to net income | |
| EPS: At least high single-digit growth | +21%1 year-on-year | |
| We enable a low-carbon society | ||
| Reduce own scope 1 and 2 CO₂e emissions by at least 80% by 2030 vs 2019 | 79% reduction of scope 1+2 CO₂e emissions since 2019 | |
| Reduce scope 3 CO₂e emissions by 25% by 2030 vs 2022² | 1.1% reduction of scope 3 CO₂e emissions since 2022 | To meet our near- and long-term Science Based Targets, ABB will:
|
| Ambition to avoid 600 megatons CO₂e emissions throughout lifetime of products sold from 2022 to 20302 | 285 mt total avoided CO₂e emissions since 2022 | |
| We preserve resources | ||
| Send zero waste to landfill while reducing waste generation by 20303 | 5.3% of total waste sent to landfill | Further reduce our total waste sent to landfill. |
| Achieve 80% alignment score for product-based revenues with the ABB Circularity Framework by 20304 | 27% alignment score for product-based revenues | Continue to align our product portfolio to ABB’s Circularity Framework. |
| We promote social progress | ||
| Zero life-changing events for our employees and contractors, measured in absolute number of serious incidents and fatalities | 0 fatalities and 5 serious incidents | Continue to strengthen our health and safety performance, reducing events with potential for serious harm to employees and contractors. |
| Increase proportion of women in senior management5 roles to 25% by 20306 | 22.6% women in senior management roles | Continue to increase the proportion of women in ABB’s senior management. |
| Achieve a top-tier7 employee engagement score | 80/100 employee engagement score | Maintain and improve our top-tier engagement score |
| At least 80% of supply spending in focus countries8 covered by Sustainable Supply Base Management (SSBM) by 2030 | Continue enhancing human rights due diligence across our value chain. | |
| At least 80% of spending on high-risk suppliers9 in focus countries covered by SSBM by 2025 | 80% | Continue enhancing human rights due diligence across our value chain. |
| Ambition to expand programs for community engagement | $9.4 mn donated and 6,000 person-days volunteered | Continue strengthening governance around the community engagement program and expand its impact. |
- EPS growth rates are computed using unrounded amounts.
- Avoided emissions status is cumulative for 2022–2025.
- Waste from demolition and construction are excluded from the target; waste sent to incineration without energy recovery is included. In 2025, the calculation of the KPI was refined to include hazardous waste sent to landfill or incineration, which was previously excluded.
- Product-based revenues are, by default, non-service-related thirdparty revenues from ABB-owned products, excluding systems, internal sales, and non-promoted brands. Exclusions follow documented company guidelines.
- At ABB, senior managers are defined as employees in Hay grade 1–7, including Division Presidents.
- This target relates to countries where policies legally permit and to the extent that it does not conflict with any applicable laws, where ABB operates, therefore 13 percent of total senior management is not included in the disclosure.
- We define “top-tier” as performance within the Viva Glint Global top 25 percent benchmark and assume consistent participation across business areas, regions, and roles.
- Current focus countries are Brazil, Bulgaria, China, Egypt, India, Malaysia, Mexico, Peru, Saudi Arabia, South Africa, Thailand, Tunisia, and Türkiye.
- High-risk suppliers are suppliers who supply ABB with goods or services for which there is a high occupational health and safety, environmental, or social risk.