Nutreco

ACT Core

The ACT Core total score reflects two key dimensions: the company’s transition plan quality (TPQ) and its contribution to the low-carbon transition (CTT). TPQ scores range from 0 when no key element of a transition plan is met, to a maximum of 5 when all key elements are met. CTT scores range from 0 when no low-carbon investments are deployed and emissions reductions and targets are incompatible with and ambitions 1.5 °C sectoral pathway, to a maximum of 2 when emissions reductions and targets are compliant with a 1.5 °C sectoral pathway and significant low-carbon investments are being deployed. The two dimensions are combined into a letter grade to obtain the total score. Note that the CTT only contributes to the total score when TPQ is above 4. The company scores 1 for the quality of its transition plan and 0 for its contribution to the transition, resulting in a total score of F - Non-mature. This indicates that the company has disclosed GHG emissions at the level of granularity relevant for its sector and/or provided sufficient information to allow at least one emissions target to be scored in terms of its alignment with a relevant sectoral 1.5 °C pathway. In addition, the company complies with a maximum of one of the key elements of a transition plan. Increasing the disclosure of key elements of a transition plan would move the company to a higher total score.