Question:
Are there developed countries that refused to make any net-zero commitment?
I think you would still have to list China among the countries refusing to commit a net-zero policy.
Their statements to conform to Net-Zero by President Xi before 2060 at the U.N. General Assemble Sept 2020 and their subsequent strategy document submitted to the UNFCCC in Oct 2021 only applies to CO2 emissions, not all greenhouse gasses. This along with a collection of other concerns transforms an ambitious productive plan, to the description for a poor effort which does not conform to Kyoto guidelines for Net-Zero conformance.
It was a perfect addendum to the 2010 Chinese pledge made at COP15 in Copenhagen. carbon emissions per unit of GDP would be reduced in 2020 by 40% to 45% with respect to 2005 levels. They would accomplish this by agreeing to not change any of their current practices. They then congratulated themselves on achieving their goals 3 years ahead of schedule in 2018.
The rational for expressing a Net-Zero policy but not really has to do with money and politics.
China has positioned itself as a leading manufacturer of green technologies, from electric vehicles to solar panels to wind turbines. It is therefore poised to meet growing global demand for cleaner technologies. Being the leading emitter of green house gasses and Kyoto outlier would be bad for sales. The "Long term plan" submitted allows them to side step this issue.
Their accepting Net-Zero publicly was introduced Sep 2020 at the United Nations to deflect criticism over Covid and make the claim it is the US not China which seeks to upend current international systems. (see be low quote)
Chinese UN mission rejects U.S. attack, slander at UNGA general debate
"What the U.S. needs to do now is stop the political manipulation, stop labeling or politicizing the virus, focus on combating the virus at home, and support the UN and the WHO in playing their roles," it noted in the statement.
On climate change and environmental protection, China has actively fulfilled international responsibilities compatible with its own stage of development and national conditions, and adopted a host of policies and actions. The outcomes achieved are widely recognized, said the Chinese mission.
China attained its 2020 climate action targets two years ahead of schedule, a major contribution to the global response to climate change. Non-fossil fuels now take up nearly 15 percent in China's total energy consumption. China has 30 percent of the world's installed capacity of renewable energy, accounting for 44 percent of the world increase. Its new energy vehicle stock is more than half the world's total. China has contributed 25 percent to the increased afforestation areas worldwide since 2000, it said.
Chinese President Xi Jinping just announced at the general debate of the UN General Assembly that China will update and enhance its nationally determined contribution targets, introduce stronger policies and measures, and strive for the peaking of carbon dioxide emissions by 2030 and carbon neutrality by 2060. Such objectives are consistent with China's vision of a vibrant, clean and beautiful world through joint efforts and its commitment to fostering a community with a shared future for humankind, it said.