Update to the ACT methodology
Module 1
Use of the base year (BY) rather than the reporting year (RY) in the indicators on the alignment of objectives.
Inclusion of short-term and long-term dimensions in the indicators relating to the alignment of objectives.
These factors were already included in recent methodologies. Sectors covered: Cement, Paper and Board, Transport, Glass, Aluminium, Iron and Steel, and Oil and Gas.
Alignment of the weights of the indicators with the time horizon of the targets and the percentage of target achievement.
The weightings for the ‘Time horizon of targets’ and ‘Achievement of previous and current targets’ indicators are now set at 3 per cent and 2 per cent respectively for all sectors.
Module 2
Harmonisation of energy management indicators
The energy management indicator included in the methodologies for the Chemicals, Paper and Board, and Aluminium sectors now includes dimensions relating to the supply of electricity, heat and steam, and self-generated electricity for these three sectors.
Module 4
Inclusion of upstream Scope 3 emissions for the Chemicals and Glass sectors.
Upstream Scope 3 emissions, previously considered negligible for the Chemicals and Glass sectors, are now included in Modules 1 and 4 for these sectors. Their weighting remains proportional to their share of total emissions.
Module 5
Harmonisation of the weights of the indicators in Module 5.
Across all sectors, the indicators in Module 5 – namely ‘Oversight of climate change issues’, ‘Climate change oversight capability’, ‘Low-carbon transition plan’, ‘Climate change management incentives’ and ‘Climate scenario testing’ – are now weighted at 3 per cent, 1 per cent, 3 per cent, 1 per cent and 2 per cent respectively.
Removal of the dedicated indicator on the integration of an internal carbon price in the Chemicals sector.
Removal of indicator CH 5.6, which was previously used exclusively in Chemistry, and reallocation of the indicator’s weighting (2 per cent) between modules 4 and 7.