ACT evaluation of a multi-activity company

Vue aérienne d'un

The ACT Initiative has developed methodologies to assess a company’s low-carbon transition towards a low-carbon economy. 15 key sectors in terms of greenhouse gas emissions are covered, and a so-called “generic” method allows for the inclusion of companies from other sectors.

However, rules were missing to assess a multi-activity company, as is generally the case for large groups.

This note proposes two approaches to address the diversity of profiles of multi-activity groups:

  • The top-down approach, based on the Generic ACT methodology
  • The bottom-up approach, which uses the ACT sectoral methodologies corresponding to the company’s activities

This note explains the rules to follow, from defining the activities to consider to aggregating the different ACT scores (performance, narrative, trend).