2024年行动框架-评估向低碳排放的过渡报告_73页_1mb

ACT Framework Summary

Core Content

The ACT (Accelerate Climate Transition) Framework is a comprehensive assessment tool designed to evaluate companies' alignment with a low greenhouse gas (GHG) emissions economy. It was launched in 2015 and has evolved through multiple development phases, with the current version (v2.0) finalized in November 2024. The framework is aligned with the five principles of the UN Secretary-General's High-Level Expert Group on Net Zero Emissions Commitments: ambition, credibility, equity, integrity, and transparency.

The ACT Framework serves as the foundation for a suite of assessment methodologies that evaluate companies based on their transition plans, actions, and alignment with climate goals. It provides a structured approach to measure and score a company's progress in reducing GHG emissions, both in the short and long term.

Main Principles

The ACT Framework is guided by the following five principles:

1. Relevance
   Collect the most relevant information about the company's core business and stakeholders.

2. Verifiability
   Use data that is verifiable and reflects the credibility of the company's transition plan.

3. Ambition
   Ensure that data reflects the company's contribution to a 1.5°C or well-below 2°C scenario.

4. Conservativeness
   Avoid overestimating progress without supporting evidence; use assumptions that reflect current performance.

5. Consistency
   Ensure time series data is comparable over time.

6. Direction over time
   Evaluate near- and long-term performance to assess the continuity of the company's strategy.

Key Components of the ACT Score

The ACT score is composed of three components:

• Performance Score (0–20)
  Measures the company's alignment with sectoral expectations for decarbonisation, including governance, engagement strategies, and emissions reduction actions.

• Narrative Score (E–A)
  A qualitative score that evaluates the coherence, completeness, and quality of the company's transition strategy.

• Trend Score (+, -, =)
  Indicates the direction of change in the company's transition efforts over time.

These components are used to provide a holistic view of a company's readiness and progress in transitioning to a low-GHG emissions economy.

Scope of Activities

ACT assessment methodologies are developed at the sectoral level, enabling the evaluation of companies that share similar levers for decarbonisation or are part of the same value chain. The methodologies define the scope of activities and GHG emissions boundaries for each sector, including:

• Scope 1 and 2 emissions (direct and indirect emissions from operations and energy use)
• Scope 3 emissions (indirect emissions from the value chain)
• Allocation methods to define the company's contribution to sectoral or global mitigation efforts

For companies not falling under sector-specific methodologies, the ACT Generic methodology is used, which is flexible and weighted based on the company's emissions profile.

Input Requirements

To conduct an ACT assessment, data is gathered from various sources, including:

• Publicly available data (preferred for verifiability)
• Voluntary company disclosures
• External data sources such as industry standards or regulatory frameworks

ACT methodologies rely on both quantitative and qualitative indicators to evaluate the company's current and future GHG emissions reduction potential. Indicators may include:

• Emissions reduction targets
• Capital expenditure (CapEx) allocated to low-carbon technologies
• R&D and training investments
• Supplier and client engagement strategies
• Policy advocacy efforts

Assessment Methodologies

The ACT Framework includes several methodologies, such as:

• ACT Step-by-Step (ACT-S): Designed for climate beginners and SMEs, focusing on building a robust transition plan.
• ACT assessment methodologies: For companies with transition plans, evaluating their alignment with low-GHG emissions.

These methodologies are aligned with international standards and frameworks, such as:

• ESRS E1 Climate Change (EU)
• SEC Climate Change Disclosure Rules (US)
• UK Transition Plan Taskforce Disclosure Framework

Transition Enablers

The ACT Framework also evaluates transition enablers, which include:

• The quality of transition plans
• Scenario analysis used in strategy development
• Board-level oversight of climate issues
• Expertise and incentives for managing the transition

These enablers help determine the credibility and consistency of a company's transition strategy and its ability to meet future climate goals.

Conclusion

The ACT Framework is a key tool for assessing corporate climate strategies and transition actions. It helps companies understand their alignment with a low-GHG emissions economy and provides actionable insights for improvement. The framework is continuously updated and supported by the World Benchmarking Alliance (WBA) and ADEME, with the goal of encouraging voluntary corporate action and regulatory alignment to achieve global climate objectives.

Key Information

• ACT Framework Version: v2.0 (November 2024)
• Developers: ADEME and World Benchmarking Alliance
• Purpose: To evaluate companies' transition to a low-GHG emissions economy
• Scope: Includes both direct and indirect emissions, and covers various aspects of climate strategy and action
• Assessment Components: Performance, Narrative, and Trend scores
• Targeted Companies: Climate beginners, SMEs, and larger companies with transition plans
• Alignment with Global Goals: 1.5°C and well-below 2°C scenarios
• Key Principles: Relevance, Verifiability, Ambition, Conservativeness, Consistency, and Direction over time