The ACT methodology for the Electric Utilities sector covers companies from  4 activity segments: generation, transmission, distribution, retail/marketing. But the focus of the analysis will be on the CO2 emissions resulting from generation activities, also known as generation emissions, which are captured and reported in the companies’ Scope 1 emissions. Downstream and upstream Scope 3 emissions are taken into account whenever they become relevant to a company’s low-carbon transition while avoided emissions and carbon offset are not taken into account by the ACT methodologies.