世界基准联盟（WBA）：2021年气候与能源基准：技术常见问题报告（英文版）

The ACT Framework explains the principles for developing the methodology, which were set based on experiences of similar processes, and existing best practice of the work done by the Global Initiative for Sustainability Ratings (GISR), ISEAL alliance credibility principles, and ISO development principles. The Framework also explains the methodology implementation principles, which consider GRI, IIRC, SASB, Arista 3.0, and the GHG Protocol principles (page 58). The ACT sector methodologies are