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The ACT 2015 consortium argues that economic growth and climate action are now mutually reinforcing goals rather than conflicting choices. The document emphasizes that international cooperation via the UNFCCC negotiations for the Paris Agreement is essential to avoid devastating climate impacts that disproportionately affect poor and vulnerable populations.

The report argues that despite improvements in material efficiency, the total volume of waste entering the environment continues to increase because economic growth and consumer lifestyles offset efficiency gains. It highlights a critical gap in national accounting, noting that while financial transactions are tracked via GDP, there is no equivalent system for measuring the physical material requirements of modern economies.

The document argues that climate change disproportionately affects the world's poorest populations, particularly regarding food security and economic growth. It asserts that to limit warming to 2°C, a significant majority of known fossil fuel reserves must remain unused. Furthermore, it highlights that transitioning to renewable energy and energy efficiency can drive job creation and economic growth, citing examples from China and Germany's policy frameworks.