About the data
The WBA Nature Benchmark measures and ranks the world's most influential companies on their efforts to protect the environment and its biodiversity, tracking how companies are reducing their negative impacts on nature and contributing to the protection and restoration of ecosystems, aligned with the goals of the Global Biodiversity Framework. The 2026 edition assessed 750 companies across multiple sectors including agro-food, forestry, building, tourism and the blue economy. The benchmark is developed in close collaboration with an Expert Review Committee and partners including GRI, SBTN, and TNFD, with a methodology designed to incentivise companies to understand where nature-related risks are highest and act to halt damaging trends, while keeping human rights and social impacts at its core.
More information can be found here.
More information can be found here.
Methodology
Having concrete targets and plans allows companies to track progress and demonstrate
accountability towards their most material sustainability issues. Transparency in relation to targets and
plans ensures that the improvements companies make are measurable and impactful.The company provides detailed descriptions of relevant and achievable short-term actions it expects to implement each of the priority material impacts (A01.B). If a priority material impact is not covered by a target, the action plan for that impact must be time-bound.
Depending on the content of the strategy, the action plans may refer to the continuation of existing initiatives and/or future initiatives.
Even if the company does not describe the process, method, rationale, or criteria used to prioritize its impacts, it can still meet this element as long as it clearly links each priority material impacts along with time-bound and measurable targets.
Unlike setting targets for priority material impacts (A02.A) to understand what the company wants to achieve, this element looks at how the company plans to get there.
accountability towards their most material sustainability issues. Transparency in relation to targets and
plans ensures that the improvements companies make are measurable and impactful.The company provides detailed descriptions of relevant and achievable short-term actions it expects to implement each of the priority material impacts (A01.B). If a priority material impact is not covered by a target, the action plan for that impact must be time-bound.
Depending on the content of the strategy, the action plans may refer to the continuation of existing initiatives and/or future initiatives.
Even if the company does not describe the process, method, rationale, or criteria used to prioritize its impacts, it can still meet this element as long as it clearly links each priority material impacts along with time-bound and measurable targets.
Unlike setting targets for priority material impacts (A02.A) to understand what the company wants to achieve, this element looks at how the company plans to get there.
License
Topics
Framework Mappings
Value Type
Category
Options
Yes
No
Assessment
Steward Assessed
Report Type
Aggregate Data Report