世界基准联盟（WBA）：2025年ACT核心过渡计划评估报告（英文版）

The ACT Core methodology, from the onset, addresses the challenge of assessing corporate transition plans at scale and with enough flexibility to incorporate multiple company activity profiles that may not fit in a preexisting ACT Sectoral methodology or would require to be evaluated under the ACT Generic methodology. It is developed with the realities of public disclosure in mind while retaining the performance-oriented nature of the sectoral methodologies in relation to core elements of tra