The methodologies for the 2026 Climate Benchmark

These methodologies lay out the indicators that the World Benchmarking Alliance is using to assess the 2,000 most influential companies, also known as the SDG2000, on their responsibility to transition towards a sustainable, low-carbon economy, and in a way that is fair, inclusive and mindful of its impact on workers, communities and other affected stakeholders. These assessments will be published in January 2026.

ACT Core Methodology

This methodology sets out the metrics that we will use assess companies on the credibility and integrity of their transition plans. 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.

Just Transition Methodology

This methodology outlines the three indicators that we will use to assess companies on how they integrate social equity, inclusivity and the rights of workers into their transition plans.

It builds on the original 2021 edition, which we used to assess 180 companies across the oil and gas, electric utilities and automotive manufacturers sectors. This 2025 edition has been shortened and sharpened to focus on fundamental just transition indicators and elements that are applicable across all sectors.

Core social indicators

This methodology lays out the 18 core social indicators that we will use to assess companies on the fundamental aspects of socially responsible business conduct. This includes their responsibility to respect human rights, provide and promote decent work and act ethically. Companies’ scores on these indicators will also be published in a standalone format as our Social Benchmark.