Material investment

Module 2 of the ACT Transport methodology assesses the companies’ ‘material investment’: their actions to reduce emissions from their operations. This module is applied to companies that own all or some of their transport fleet. For such companies, the focus of ACT is on ‘well-to-wheel’ fleet emissions and this module captures all indicators relating to that concept. It assesses how the company’s fleet emissions will evolve in the future by assessing its ‘locked-in emissions’; the company’s past emissions intensity trend and past performance with its carbon budget; and the company’s progress towards the adoption of low-carbon vehicle use by way of future outlook. Companies with only subcontracted and/or only public service delegation transport activities are not assessed on this module.