Deforestation evaluates how a company prevents, manages and remediates the clearing or degradation of natural forests - whether caused directly by its operations (e.g., timber extraction, mining, infrastructure) or indirectly through its sourcing of forest-risk commodities such as soy, beef, palm oil, cocoa, rubber and timber products. The topic spans the full avoid–minimise–restore - offset hierarchy and covers:

• Zero-deforestation or 'no-conversion' commitments across the supply chain

• Traceability & due-diligence systems that verify commodity origin and land-use change

• Time-bound targets for eliminating deforestation linked to raw materials or investments

• Landscape/jurisdictional approaches and remedy (e.g., forest restoration, agro-forestry)

• Public, science-based disclosure of progress and residual impacts