The ACT (Assessing low-Carbon Transition) methodology is a rigorous framework developed jointly by ADEME (Agence de la transition écologique) and CDP (Carbon Disclosure Project). This methodology aims to assess and improve the performance of companies in their transition to a low-carbon economy. The main objective is to help companies align their strategies with the climate objectives of the Paris Agreement, in particular the significant reduction of greenhouse gas (GHG) emissions and the achievement of carbon neutrality. The ACT Step by Step method also enables compliance with the CSRD (Corporate Sustainability Reporting Directive).
Fundamental principles of successful decarbonization
The principles of the ACT methodology are as follows:
- Clairvoyance An honest and transparent analysis of the issues involved in the low-carbon transition.
- Ambition The commitment to go beyond minimum regulatory requirements to make a substantial contribution to the fight against climate change.
- Feasibility To ensure that the objectives and actions proposed are achievable with the resources available and compatible with the company's missions.
- Coherence To ensure internal harmonization of all actions and strategies in order to avoid contradictions and maximize efficiency.
- Profitability Integrate the low-carbon transition into an economic value-creation approach, ensuring that climate actions support the company's overall profitability.
Steps for implementing the ACT method
The ACT Step-by-Step methodology is structured into several key stages, providing a detailed framework to guide companies through their decarbonization journey. Here is an in-depth description of each step:
- Prerequisites :
- ACT-S Team Meeting Set up a dedicated low-carbon transition team, including members from various departments within the company, to ensure an integrated approach.
- Resource identification Define the human, financial and technical resources needed to support the transition process.
- Launch Meeting Organize a kick-off meeting to align all key players with the objectives and implementation plan of the ACT methodology.
- Current Situation Assessment :
- Initial diagnosis In-depth diagnosis of the current maturity of the company's decarbonization strategy. This includes analysis of GHG emissions, current carbon management practices and compliance with environmental standards.
- Data analysis Collect and analyze relevant data to establish a baseline of emissions and current practices.
- Identification of Issues and Challenges :
- Issues Mapping Identify the main issues specific to your company, based on its sector of activity, size and GHG emissions profile.
- Challenge analysis Analyze the internal and external challenges facing the company in its low-carbon transition, including regulatory, technological and financial barriers.
- Vision definition :
- Establishing the Vision Define a clear and ambitious vision for the company's low-carbon transition. This vision must be aligned with global climate goals and reflect the company's sustainability aspirations.
- Vision Communication The vision is communicated to all levels of the organization to ensure buy-in and commitment.
- Development of the New Strategy :
- Aligned strategy Develop a decarbonization strategy in line with the objectives of the Paris Agreement. This strategy must include concrete actions to reduce GHG emissions in the short, medium and long term.
- Integration of Objectives Integrate climate objectives into the company's strategic plans and define performance indicators to monitor progress.
- Action plan development :
- Action planning Develop a detailed action plan, including specific measures, deadlines and responsibilities for each action.
- Resource allocation Ensure that the necessary resources are adequately allocated to implement the planned actions.
- Implementation and follow-up :
- Action implementation Implement the actions defined in the action plan, regularly monitoring progress.
- Monitoring & Evaluation Set up a monitoring and evaluation system to measure the effectiveness of actions and adjust the strategy according to the results obtained.
- Progress Recognition :
- Progress assessment Use the ACT recognition system to assess the company's progress in terms of GHG emissions reduction and low-carbon transition.
- Reporting results Communicate the results obtained to internal and external stakeholders to reinforce the company's transparency and credibility in terms of sustainability.
Practical tools and resources
To facilitate the implementation of this methodology, several practical tools and resources are available:
- Carbon Performance Assessment Tools Tools to assess a company's current carbon performance and identify areas for improvement.
- Strategy Development Guides Detailed guides to help develop effective decarbonization strategies aligned with climate objectives.
- Correspondence tables Tables to match the actions and objectives of the ACT methodology with other climate standards and frameworks, facilitating the integration and coherence of actions.
CSRD compliance with ACT Step by Step method
The ACT methodology is intrinsically aligned with CSRD requirements thanks to its structured and detailed approach to managing the low-carbon transition. Here's how it enables effective compliance:
- Initial Diagnosis and Climate Risk Assessment :
- The first stage of the ACT methodology involves a comprehensive diagnosis of the maturity of the company's decarbonization strategy, including climate risk analysis. This analysis helps to identify the physical and transitional risks to which the company is exposed, thus meeting the CSRD's requirements for climate risk management.
- Defining Climate Objectives and Vision :
- The ACT methodology encourages companies to define an ambitious vision for the low-carbon transition, and to set clear targets aligned with the objectives of the Paris Agreement. These targets, once established, can be integrated into sustainability reports to comply with CSRD requirements for sustainability targets.
- Strategy development and implementation :
- ACT guides companies in drawing up a detailed decarbonization strategy and developing a concrete action plan. This approach documents the specific actions taken to reduce GHG emissions, providing verifiable information in line with CSRD reporting standards.
- Performance Monitoring and Evaluation :
- The ACT methodology includes a system for continuous monitoring and evaluation of progress made in reducing emissions. This regular monitoring makes it possible to report accurate, up-to-date data on ESG performance, thus meeting the CSRD's transparency and verifiability requirements.
- Transparency and reporting :
- ACT offers resources for effectively communicating results to internal and external stakeholders. By integrating these communications into sustainability reports, companies can demonstrate their compliance with CSRD transparency and disclosure requirements.
Practical application: Case studies
To illustrate the compatibility between ACT methodology and CSRD, let's consider two hypothetical case studies:
- Company A - Industrial Sector :
- Initial diagnosis Identifying transition risks linked to changes in regulations and investor expectations.
- Climate Objectives Setting emission reduction targets of 50 % by 2030.
- Action plan : Implementing clean technologies and optimizing production processes.
- Monitoring & Evaluation : Use of performance indicators to measure annual emissions reductions.
- Sustainability Report Communication of progress and actions to stakeholders, demonstrating compliance with the CSRD.
- Company B - Services sector :
- Initial diagnosis Analysis of physical risks such as the impact of extreme weather events on operations.
- Climate Objectives Commitment to carbon neutrality by 2040.
- Action plan : Implementation of programs to reduce business travel and optimize building energy use.
- Monitoring & Evaluation Monitoring energy consumption and GHG emissions.
- Sustainability Report Transparency of calculation methods and results, ensuring compliance with the CSRD.
Conclusion
The ACT methodology provides a structured and comprehensive framework for companies wishing to comply with CSRD requirements. By integrating the stages of diagnosis, target setting, strategy implementation and performance monitoring, ACT enables companies to meet the transparency and accuracy requirements of sustainability reporting. This approach not only facilitates regulatory compliance, but also enhances companies' resilience and competitiveness in the context of the transition to a low-carbon economy.
Available aids and subsidies
Several subsidy schemes are available to support companies in carrying out their Bilan Carbone and their low-carbon transition. These financial aids facilitate commitment to sustainable practices by reducing the costs associated with assessing and reducing GHG emissions.
1. Springboard for the Ecological Transition of SMEs
The program Springboard for the Ecological Transition of SMEs, proposed by ADEME, offers specific assistance for carrying out a Bilan Carbone. Here are the main elements of this program:
- Amount of assistance : Up to €15,000 to develop a decarbonization strategy using the ACT (Assessing low Carbon Transition) approach.
- Eligibility requirements : The company must carry out a self-diagnosis of its maturity in terms of decarbonization strategy and practices, and commit to a concrete action plan.
- Funded milestones : The stages of the ACT process, including assessment of the emissions reduction strategy, construction of a collective vision, and implementation of a detailed strategic plan.
2. Help from Bpifrance
Bpifrance also offers support for environmental diagnostics, including the Bilan Carbone :
- Amount of assistance : Up to 70% of costs for studies and diagnostics, with a ceiling that varies according to the size of the company.
- Types of diagnosis eligible : Assessment of GHG emissions reduction strategy, process analysis for waste prevention, and implementation of eco-design practices.
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