Performance Score
Highlights:- Presence of decarbonization targets on scopes 1+2 and most of 3 (module 1).- Good structuring of the approach at the governance level with a detailed action plan for short-term actions (module 5)Points for improvement/reflection:- Demonstration of the alignment of targets, expressed in absolute terms according to an SBTi WB2C standard and not 1.5°C, and reflection on the relevant metrics for managing decarbonization (complementarity between absolute and physical intensity)- There is a high variability in the measurement of scope 3 emissions due to time lags between orders and ship deliveries which has not yet made it possible to identify a past trend, which strongly penalizes module 4.- The company is exposed to a carbon-intensive value chain (LNG transport, largely set to disappear by 2050), which requires a global projection to be considered for this horizon.
Narrative Score
The company is deploying tangible actions in favor of decarbonization, particularly at the technological level.Objectives have been set on the relevant scopes.It remains to better demonstrate the alignment of targets and to deploy management tools to demonstrate the downward trend in emissions, particularly scope 3.
Trend score
Given the elements present, it is difficult to form a reliable opinion on the prospects for the evolution of the ACT note in the future.A "=" factor is therefore favored.
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