2026年气候基准的方法

Transition planning assessment ACT Core | ACT Initiative | Version 1.0 |page 1 ACKNOWLEDGMENTS World Benchmarking Alliance (WBA) and ADEMEwarmly thank the following individuals for their inputsand feedback to the ACT Core methodology: •Rachel Hawker (Climate Arc)•Theo Millez (Ethos Foundation)•Stephanie Chow-Ashton (GFANZ)•Dan Gardiner (IIGCC)•Bone Guillaume (WWF)•Julie Raynaud (Independent consultant)•Perrine Toledano (Columbia centre for sustainable investment)•Maxim Sinclair (CDP) Table of content ............................................................................................................................................... 1TABLE OF CONTENT .............................................................................................................. 31.INTRODUCTION............................................................................................................. 52.ACT ASSESSMENT PRINCIPLES................................................................................... 83.SCOPE............................................................................................................................ 93.1.SCOPE OF THE DOCUMENT ........................................................................................................93.2.SCOPE OF THE ACT CORE METHODOLOGY ...............................................................................94.BOUNDARIES............................................................................................................... 124.1.REPORTING BOUNDARIES .......................................................................................................125.STRUCTURE AND DATA.............................................................................................. 135.1.DATA SOURCES .........................................................................................................................135.2.DATA REQUIRED FOR THE ASSESSMENT ................................................................................145.3.MEASUREMENT AREAS, INDICATORS AND ELEMENTS ..........................................................16A. GHG EMISSIONS REPORTING AND TARGET DEFINITION ...........................................................19A01. THE COMPANY DISCLOSES GHG EMISSIONS AND SETS TARGETS THAT ARE BASED ON SCIENCE ....... 19B. PLANNING FOR THE LOW-CARBON TRANSITION ........................................................................27B01. THE COMPANY IS PLANNING FOR THE LOW-CARBON TRANSITION ............................................................. 27B02. THE PLANNING IS COHERENT, DETAILED AND INCLUDES FINANCIAL ELEMENTS ..................................... 31B03. THE COMPANY PROMOTES GHG EMISSIONS REDUCTIONS IN ITS VALUE CHAIN....................................... 39C. GOVERNANCE AND POLICY ..........................................................................................................50C01. ACCOUNTABILITY FOR SUSTAINABILITY PERFORMANCE ............................................................................. 50C02. THE COMPANY SUPPORTS SIGNIFICANT CLIMATE POLICIES........................................................................ 54D. LOW-CARBON INVESTMENTS .......................................................................................................58D01. THE COMPANY IS INVESTING IN LOW-CARBON SOLUTIONS ......................................................................... 58D02. THE COMPANY IS ALIGNING BUSINESS MODELS WITH THE LOW-CARBON TRANSITION.......................... 63E. CURRENT TARGET ALIGNMENT ...................................................................................................70E01. THE COMPANY’S TARGETS ARE CURRENTLY ALIGNED WITH THE 1.5ºC AMBITION................................... 70F. PERFORMANCE ..............................................................................................................................80F01. THE COMPANY’S CURRENT TRAJECTORY IS 1.5ºC CONSISTENT.................................................................. 80 6.ASSESSMENT .............................................................................................................. 876.1.SECTOR BENCHMARK ...............................................................................................................876.2DATA REQUEST .........................................................................................................................887.ALIGNED STATE .......................................................................................................... 908.SOURCES ..................................................................................................................... 919.GLOSSARY................................................................................................................... 9210.APPENDIX .................................................................................................................. 10010.1.MINIM