世界基准联盟（WBA）：2024年行动框架-评估向低碳排放的过渡报告（英文版）

Over the past 20 years, greenhouse gas (GHG) emissions accounting has gone from being a voluntary practice by organisations mindful of their climate impact to becoming regulatory requirements that include public disclosure. Since the launch of the Science Based Targets initiative (SBTi) in 2015, more than 5,000 companies have set science-based targets, which include more than 3,200 net-zero commitments as of June 2024. The Accelerate Climate Transition (ACT) Initiative – formerly Assessing Lo