Publications
" IT'S TIME TO ACT " brochures
Institutional brochure
Brochure for companies and policymakers
ACT Principal Documents
Learn about ACT’s contribution to corporate climate accountability.
ACT Framework
The ACT Framework explains the principles for developing an ACT sectoral methodology and the methodology implementation principles. It includes requirements, rationales and guidance for assessment and rating for all sectors. It enables a deeper understanding of the underlying architecture and reasoning behind the ACT approach; however, it does not provide the details required to understand how individual sectors will be assessed under ACT. It is intended to supplement the ACT sector methodologies and provide the necessary background to their development.
ACT ASSESSMENT CATEGORIZATION FRAMEWORK
This document complements the ACT Evaluation methodological framework. It provides a framework for categorizing companies based on their ACT evaluation score, offering stakeholders a simple and clear signal regarding a company’s position in relation to the transition. At this stage, three categories are proposed:
- Companies transitioning in a credible and robust manner.
- Companies demonstrating only certain elements of credibility and robustness (committed or performing companies).
- Companies not transitioning in a credible and robust manner.
The document outlines the proposed framework, which is based on the performance score supplemented by safeguards, the principles underpinning this framework, and the limitations of the exercise. It emphasizes that addressing a question as complex as “Is the company aligned with the Paris Agreement?” cannot be handled simply and requires a pragmatic, simplified approach. Consequently, this document is expected to undergo regular reviews as consensus develops and standards on the topic emerge (e.g., work by CBI, GFANZ, etc.).
ACT Assessment – Scope definition and consolidation rules for multi-activity companies
This document supplements the ACT Evaluation methodological framework. It proposes a framework for categorizing multi-activity companies based on their ACT evaluation score, providing a simple indicator of their positioning regarding the low-carbon transition. This framework relies on two main approaches: a “top-down” approach using the generic ACT methodology at the group level, and a “bottom-up” approach that utilizes the full range of ACT sectoral methodologies for each business unit. The objective is to balance practicality with an accurate representation of greenhouse gas emissions, ensuring that the evaluated entities account for at least 80% of the group’s total emissions.
ACT Sector Methodologies Development
The ACT Sector Methodologies Development document is designed for companies and individuals part of the Technical Working Groups (TWG) or who contribute to the methodologies. The document covers the three phases of an ACT sector methodology development. It expands the principles set out in the ACT Framework to the development of new ACT sector methodologies. The development of an ACT sector methodology includes the production of the associated tools including the ACT questionnaire to measure the indicators and produce an ACT ratings.
ACT CORE - large-scale assessment based on public data
The ACT Core methodology, from the onset, addresses the challenge of assessing corporate transition plans at scale and with enough flexibility to incorporate multiple company activity profiles that may not fit in a preexisting ACT Sectoral methodology or would require to be evaluated under the ACT Generic methodology. It
is developed with the realities of public disclosure in mind while retaining the performance-oriented nature of the sectoral methodologies in relation to core elements of transition planning.
The ACT Core methodology aims at providing a qualitative appraisal of a company’s transition plan credibility following pre-established criteria. This lends to the methodology a broader range of applicability as the universe of indicators – and most importantly exceptions when scoring – are reduced considerably. Sectoral specificity is kept where most relevant, meaning the indicators dealing with pathways and investments are adapted in order to make the methodology less sensitive to arbitrary decisions in company reporting.
Technical articles & notes
Technical note on valuations using allocation methods (SDA and ACA)
ACT Roadtest results
These documents provide key findings of ACT methodologies’ road test. Based on assessments of volunteer companies and assessments based on public data, the report includes average results for the sample and feedback from companies and analysts. The road test help improving the ACT methodologies to better meet sectors’ challenges.
ACT Adaptation Road Test
Road Test process and anonymised results of the participating companies
This document provides key findings of the ACT Adaptation methodology roadtest. Conducted end of 2022, based on 13 assessments, this report includes average results for the sample and feedback from companies and analysts. The road test helped improve the ACT Adaptation methodology to meet the sector’s challenges better.
This document provides key findings of the ACT Pulp & Paper methodology road test. Conducted end of 2021 – beginning of 2022, based on 15 assessments (mixing assessments of volunteer companies and assessments based on public data), the report includes average results for the sample and feedback from companies and analysts. The road test helped improve the ACT Pulp & Paper methodology to meet the sector’s challenges better.
This document provides key findings of the ACT Aluminium methodology road test. Conducted end of 2021 -beginning of 2022, based on 10 assessments (mixing assessments of volunteer companies and assessments based on public data), the report includes average results for the sample and feedback from companies and analysts. The road test helped improve the ACT Aluminium methodology to meet the sector’s challenges better.
This report provides the key findings of the assessment and an overview of results for the sector. This report concludes that the companies in this sector must strengthen their decarbonisation ambitions and actions. Companies must increase their transparency to better allow stakeholders to understand the company’s impacts, actions and ambitions on climate change.
ACT Chemicals
This report provides key findings of the ACT Chemical methodology roadtest. It gives average results for the sample of companies assessed. It includes participating companies’ feedback on ACT and the main avenues to improve the methodology.
ACT Agri & Food
This document provides key findings of the ACT Agriculture and Agrifood methodology roadtest. Conducted end of 2021 – beginning of 2022, based both on assessments of 24 volunteer companies and on 5 assessments based on public data, the report includes average results for the sample and feedback from companies and analysts. In a nutshell, the methodology allows relevant questions to be asked, to highlight priorities, and to perform a proper analysis of a company’s ability to integrate climate issues into its strategy.
This report aims to provide the key findings of the assessments and an overview of results for the sector. Additional materials prepared during the assessment process, including detailed company data and feedback, informed the results summarised in this report but remain confidential.
This report provides key findings of the ACT Transport methodology roadtest. It gives average results for the sample of companies assessed. It includes participating companies’ feedback on how ACT assessment is challenging their operations and can help them to take actions based on GHG emissions accounting.
This document provides key findings of the ACT Glass methodology roadtest. Conducted within the period October 2021 to March 2022 with 9 volunteered companies and 4 companies assessed on publicly available data, , the report includes average results for the sample and participating companies’ feedback on ACT Glass and the main avenues to improve the methodology.
Go to ACT Glass Methodology
This document provides key findings of the ACT Cement methodology roadtest. Conducted in 2020 with volonteered companies, the report includes average results for the sample. Following the roadtest it was confirmed the methodology is a good planning tool for cement companies.
Go to ACT Cement Methodology
ACT Pilot Full Report
ACT Auto, Retail, Electric Utility
This is the full report of findings from the ACT pilot project. It includes a detailed account of the project, its approach, the key findings from the development of three sector methodologies, a reflection on the development process and outputs, and an indication of the next steps for ACT.
ACT Roadtest with French companies
ACT Auto, Retail, Electric Utility, Transport, Property Developer & Real Estate, Building, and Agro Food
This document provides the key findings of the ACT roadtest carried out by ADEME in France in 2017 with a sample of 30 SMEs and Mid-cap companies (“ETIs”). This involved broadening the scope of the ACT method (development of new sectors, adaptation to SMEs/Mid-cap firms) and testing the implementation of the method on a larger scale and in different contexts (French low-carbon strategy).
ACT Pilot Project - Public consultation
This document is the formal summary of responses from the consultation feedback exercise on the ACT pilot methodologies, electric utilities, auto manufacturing and retail, that ran from February 2016 – January 2017.
ACT Executive Summary
This is an executive summary of findings from the ACT pilot project, including an introduction to the project and its approach, findings from the development of three sector-specific methodologies, and an indication of the next steps for ACT.
ACT Step by Step Prefiguration Study
As the vast majority of businesses have not yet integrated the upcoming low-carbon transition into their strategies, many of them are looking for guidance and support to do so. This prefiguration study was carried out in this context, with the objective of designing the draft version of an ACT Step by Step model.