The present disclosure provides a system and method for a tunable ENZ material that can vary the absorption of radiant energy. The tunable ENZ material can act as a broadband absorber advantageously using a stack of ultrathin conducting layers having an epsilon-near-zero (ENZ) regime of permittivity at different wavelengths. The conducting materials can include at least partially transparent conducting oxide or transition metal nitride layers with different electron concentrations and hence different ENZ frequencies for a broadband range of energy absorption. The layer(s) can be directly tuned to various frequencies to achieve high levels of absorption at deep subwavelength ENZ thicknesses. An applied electric bias can create electron accumulation/depletion regions in an ENZ semiconductor device and allows control of plasma frequency and hence high levels of absorption in the device. Further, for a stack of layers, the carrier concentration can be altered from layer to layer.