Scotland is transforming its North Sea oil and gas legacy into a platform for CCUS innovation and deployment. The Acorn Project demonstrates how existing infrastructure and expertise can anchor regional clusters, drive industrial decarbonisation and attract investment. By combining policy certainty with industry partnership, Scotland is maximising economic opportunities - safeguarding jobs, creating new ones and positioning itself as an exporter of CCUS solutions. These lessons offer a model for other energy nations seeking to turn legacy assets into net zero leadership.