世界基准联盟（WBA）：2023年电力公司方法更新报告（英文版）

Formally launched in 2015, ACT (Assessing low-Carbon Transition) is an initiative that pioneered the concept of corporate climate transition plans, which analyses companies' climate governance, implementation and engagement strategies, metrics and GHG emissions reduction targets. Positioned as the accountability layer of climate action, the ACT initiative builds on measuring standards, supports reporting practices and aligns with relevant commitment initiatives. It includes sector-specifi