2024 ACT Framework

The ACT Framework was first published in 2016 and updated in 2019. Since then, it has served as a foundation for ACT assessment methodologies, outlining a consistent path and set of common rules for the development of methodologies. These methodologies serve as an ambitious assessment tool and by the end of this year WBA's Climate and Energy Benchmark will have assessed 450 companies from the highest emitting sectors.

As the transition planning and corporate climate accountability landscape have evolved, the time had come to update the framework to ensure the ACT assessment methodologies remain cutting-edge and are identified as a model.

What changes will you see in the updated ACT Framework?

• More complete definitions, rules, and guidance about the assessment framework
• Updates on the performance, narrative and trend scoring setup
• Guidance, requirements and recommendations about GHG accounting, and how to take into consideration carbon credits / offsets, beyond value chain mitigation, and avoided emissions
• Guidance to select relevant GHG emissions reduction pathways and rules about their use in ACT assessment methodologies
• Specific assessment of transition enablers
• Best practices regarding ACT assessments outputs

We would like to extend our warmest thanks to everyone who took part in this update, including our Advisory Group members and participants to the public consultation.