Publications
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 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 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.