世界基准联盟（WBA）：2023年石油和天然气基准：技术常见问题报告（英文版）

The ACT initiative was developed by ADEME (French Agency for Ecological Transition) and CDP with the aim of driving corporate climate action. The assessment methodology evaluates past and expected emissions trends, levels of lowcarbon investment and research and development, transition plans, engagement with suppliers, clients and policymakers and progress in developing low-carbon business models. Companies’ emissions targets are assessed against a 1.5°C warming scenario. Based on its past, p