From global carbon budget to company pathways

ACT assesses company’s decarbonization strategy and associated transition plan in regard to its decarbonization challenges. To do so, ACT compares, among other things, greenhouse gas emissions targets and performance of companies against theoretical trajectories, which are obtained thanks to “allocation methods”.

This paper aims at clarifying the way greenhouse gas (GHG) emissions trajectories are defined at the company level within ACT methodologies.