The ACT Initiative developed methodologies to assess a company’s transition to a low-carbon economy. 15 key sectors in terms of GHG emissions are covered, a ‘Generic’ methodology allows to cover the other sectors.
Nevertheless, guidance was lacking when it comes to multi-activity companies.
This note describes two methodologies, in order to adapt to capture the diversity of corporate profiles:
- The top-down approach, which follows the ACT Generic methodology.
- The bottom-up approach, which can mobilize all ACT methodologies.
This guidance on multi-activity assessment includes rules on the definition of the scope (which activities or business units to cover) and on how to aggregate several ACT scores obtained by the same company for several of its activities.
