The invention relates to an adhesive composition that can be activated at a low temperature (from 110° C., preferably from 100° C.) and is available in the form of a film, and to the method for the production thereof. The invention also relates to a composition comprising at least one specific polyester polyol and at least one specific polyisocyanate dispersible in said polyester polyol in the presence of at least one specific organic solvent, and to the use of said composition for producing an adhesive composition that can be activated at a low temperature and is available in the form of a film.