They are intended to be supplemented by new assessment campaigns, particularly following the implementation of the CSRD. Four scores are presented for each company:
The disclosure score measures the percentage of data available in the company’s publications in relation to the indicators required by the ACT methodology used to assess the company.
The performance score measures a company’s degree of alignment with a low-carbon economy, using the set of indicators included in the relevant ACT methodology.
The narrative score provides a holistic view of the company, seeking to assess the company’s overall readiness for the transition to a low-carbon economy, and to identify any gaps or inconsistencies not picked up by the performance score.
The trend score aims to predict changes in the company’s alignment with the transition to a low-carbon economy.