世界基准联盟（WBA）：2020年气候与能源基准：技术常见问题报告（英文版）

The strength of the ACT initiative is that it adopts a holistic approach to assessing how ready a company is to transition to a low-carbon economy: the level of ambition of the climate strategy is analysed against the decarbonisation pathway relevant for the company, as well as the actions that the company effectively takes in response to this strategy. A key characteristic of short-term change towards a low-carbon economy in business is that in the next couple of years it is going to be larg