Prior to the entry into force of the Corporate Sustainability Reporting Directive (CSRD) in 2025, which provides a common framework enabling stakeholders to access standardized information, this involves assessing the adequacy of available information to conduct a relevant analysis of companies’ transition plans;
Producing an individual assessment of the strengths and areas for improvement in companies’ climate strategies, as perceived through their publications;
Ensuring the reliability and relevance of ACT methodologies as a tool for evaluating companies’ transition plans.