Beyond carbon footprints: ACT methodology for sustainable corporate transition
Faced with the urgent need to protect the environment, companies have an essential role to play in the fight against global warming. Indeed, their activities generate greenhouse gas emissions (GHG), often linked to the use of resources, including energy, thus contributing to the climate change we are experiencing today.
In France, many organizations carry out carbon assessments using methods such as the BEGES-r (Bilan des Émissions de Gaz à Effet de Serre réglementaire - regulatory greenhouse gas emissions balance). This assessment analyzes the direct and indirect emissions associated with the company's activities, within a precise perimeter. However, this tool, while indispensable, is not enough to set in motion a genuine transformation towards a low-carbon trajectory.
This is where the ACT (Assessing Low Carbon Transition) methodology, developed by ADEME and CDP, comes in. This strategic tool enables companies to translate their carbon footprint results into concrete, measurable actions, in line with the objectives of the Paris Agreement. ACT provides a structured framework for building a sustainable strategy, combining GHG emissions reduction and competitiveness.
1.1 Objectives of the ACT method
1.2 Key steps in the methodology
2. Integrate ACT into overall corporate strategy
2.1. Rethinking business models
2.2 Conditions for successful implementation
3. Why adopt ACT? Benefits for companies
Understanding the ACT methodology: An essential complement to GHG assessments
Objectives of the ACT method
The ACT method goes beyond the simple calculation of greenhouse gas emissions. It allows us to place these GHG emissions in a global context, in line with global climate objectives. Its main objectives are :
🌍 Aligning businesses with the Paris Agreement: Limiting warming to below 2°C and ideally 1.5°C by 2100, by adopting consistent low-carbon trajectories.
🎯 Establish ambitious action plans: transform the results of the GHG balance sheet (BEGES) into concrete measures, integrating short, medium and long-term objectives.
🔍 Ensure total transparency: Offer measurable, verifiable carbon data to track progress year after year.
Key steps in the methodology
The ACT methodology is based on a structured, multi-stage approach, as described in section 5.3 of the official document:
1️⃣ Internal preparation and team mobilization
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- Identify one or more collaborators responsible for implementing the method.
- Raising awareness of the carbon approach and climate-related issues among internal and external stakeholders. This mobilization is crucial to ensure the support of all stakeholders, including employees.
2️⃣ Initial assessment and data collection
- Carry out an in-depth diagnosis of existing GHG emission factors.
- Collect data on the company's current practices, including investments, emission trajectories and technologies used.
3️⃣ Analysis and definition of low-carbon trajectories
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- Assess the gaps between current practices and the low-carbon trajectories recommended by scientific experts.
- Identify priority initiatives to achieve the climate objectives set by the Paris Agreement.
4️⃣ Implementation of actions
- Translate objectives into an operational action plan, incorporating specific initiatives such as :
- Energy transition to low-carbon renewable sources.
- Optimization of industrial processes to reduce energy consumption and greenhouse gas emissions.
- Development of eco-responsible products with a low carbon footprint.
5️⃣ Performance monitoring and continuous adjustment
- Set up an annual assessment system based on key indicators.
- Adjust plans according to results obtained and contextual developments (new regulations, technological innovations, etc.).
Integrating ACT into the company's global strategy
Rethinking business models
The ACT methodology encourages companies and organizations to transform their organizational and strategic approach. This repositioning involves :
- 🔄 Revisiting business models:
Integrating low-carbon solutions takes place at every level, from supply chains and distribution models to marketing strategies. Adopting sustainable practices also includes accurately calculating emissions over the entire life cycle of products and services, within the company's perimeter, with particular attention paid to energy consumption.
- 💡 Innovating products and services:
Developing eco-responsible, lower-emission products is becoming a priority to meet consumer expectations while minimizing environmental impact. This includes optimizing performance in terms of energy and resources, while adapting to growing climate challenges, both in France and internationally.
- 🤝 Strengthening collaboration with stakeholders:
ACT favors a collective approach, involving suppliers, customers and partners in initiatives to reduce greenhouse gas emissions and energy consumption, in order to maximize their effectiveness and reach, while broadening the scope of the approach to include specific climate and energy transition dimensions.
By rethinking their business models with ACT, companies and organizations do more than just reduce greenhouse gas (GHG) emissions. They anticipate future trends, optimize their management of resources, particularly energy, and consolidate their resilience in the face of market changes, whether local or linked to international commitments such as those of France.
Conditions for successful implementation
To implement the ACT methodology effectively, several prerequisites must be met, as indicated on page 20 of the ACT document:
- 📈 Management commitment:
Top management commitment is crucial to the implementation of the ACT methodology. Strong, visible support from the top ensures that the low-carbon transition becomes a strategic priority for the entire organization, particularly in areas related to energy to emissions calculation and climate issues.
- 🔗 Mobilizing internal and external stakeholders:
It's essential to involve all stakeholders, both internal and external, in the process. This includes key employees within the company, but also suppliers, partners and customers. Active collaboration is necessary to ensure the success of the low-carbon initiative at all levels of the organization, within the scope of the strategy.
- 🧑🏫 Skills and human resources:
The success of the ACT initiative depends on putting in place a competent team dedicated to the low-carbon transition. Companies and organizations need to train staff in the ACT methodology and provide ongoing support to those leading the process, integrating specific expertise in energy management and trajectory calculation.
- 📊 Data quality and availability:
The collection of reliable and detailed data on energy emissions and consumption is essential to correctly assess the company's carbon footprint. This includes access to accurate data on direct and indirect emissions factors (scopes 1, 2 and 3) as well as on future investments and existing practices.
- 🧩 External support and guidance:
The involvement of external consultants or specialized experts may be necessary to guide the company in the application of best practices and to ensure that the targets set are aligned with scientific recommendations and climate-related requirements, such as those of the Paris Agreement.
Why adopt ACT? Benefits for companies
A measurable reduction in climate impact
ACT offers a rigorous approach to developing and monitoring an ambitious action plan. Companies can :
- ⚡ Reducing direct emissions (scopes 1 and 2):
By optimizing the use of resources and adopting renewable energy sources.
For example, an industrial company can reduce its direct emissions by 30% by 2030 by installing new technologies or optimizing the energy efficiency of its facilities.
This approach is often based on the results of a carbon audit, which precisely identifies the GHG emissions to be addressed as a priority.
- 🌱 Tackling indirect emissions (scope 3):
This includes reducing impacts associated with the supply chain, transportation and business travel.
These greenhouse gas emissions, although complex to control, often represent the majority of a company's impacts.
The ACT methodology helps to integrate carbon footprint results into a framework of strategic initiatives for these GHG emissions.
ACT also enables companies to measure their progress through precise indicators, guaranteeing the transparency and credibility of their climate commitments.
In France, for example Vinci has succeeded in significantly reducing its GHG emissions emissions as part of its climate project and CSR strategy.
Thanks to the optimization of its activities and targeted measures, the company has achieved a 40% reduction in its direct CO₂e emissions between 2018 and 2023.
In addition, initiatives such as improving the energy performance of its construction sites and adopting low-carbon materials have helped to reduce its carbon footprint while strengthening its resilience to the challenges of climate change.
Savings achieved through optimized energy and process management, as well as climate protection measures, contribute to the company's profitability.
A competitive edge and greater resilience
Adopting ACT doesn't just address climate issues: it also strengthens companies' competitiveness and resilience.
- 🔒 Building resilience to climate risks:
By identifying vulnerabilities in their supply chains or reducing their dependence on fossil fuels, companies can anticipate economic constraints or physical disruptions linked to climate change.
- 💡 Creating new economic opportunities:
Commitment to a credible low-carbon approach attracts demanding consumers, business partners and investors concerned with sustainability. What's more, these initiatives make it possible to meet the expectations of environmental regulations, thus avoiding financial penalties. In France, the carbon footprint plays a key role in providing the data needed to justify and guide these efforts.
Last but not least, ACT fits perfectly into a CSR strategy, transforming abstract commitments into concrete, measurable actions. This reinforces the company's credibility and positions it as a key player in the ecological transition.
By adopting ACT, companies don't just reduce their impact on the environment and their business: they demonstrate their leadership by building a future where innovation, responsibility and CSR coexist with performance and competitiveness.