The Methodology for the 2026 ACT Core Assessment

ACT Core Methodology

This methodology sets out the metrics that we will use assess companies on the credibility and integrity of their transition plan. It assesses companies along six measurement areas; emissions reporting and target definition, planning for the low-carbon transition, governance and policy, low-carbon investments, current target alignment, and performance.

Designed for scalability, the methodology draws relevant common elements from the sectoral ACT Assessment methodologies while adding flexibility to assess companies across a wider range of industries, within a unified framework. It has been developed with the realities of public disclosure in mind, while preserving the performance-oriented approach of ACT assessments for key elements of transition planning.

This ACT Core Methodology does not replace the comprehensive nature of sectoral ACT Assessment methodologies; it has a clear focus on core aspects of company’s transition planning and can be used as a valuable entry point for a large number of companies to engage with the ACT Initiative.