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
Impact materiality assessments allow companies to identify and prioritise their most
significant environmental, social and governance impacts. Embedding the results into their
sustainability strategy ensures that companies address these critical areas effectively, enhancing their
long-term resilience and aligning the company’s operations with the SDGs.
The company must conduct an impact or sustainability materiality assessment and meet both of the following aspects:
The company must disclose material impacts across its operations and value chain.
The organization must describe the criteria, sources or evidence it has used to identify and judge the materiality of the impacts. It must be clear that identified material sustainability impacts are based on actual or potential impacts, not merely the result of stakeholder preferences.
Examples of criteria:
Magnitude of impact
Likelihood of impact
Duration of impact
Severity or irreversibility
Examples of sources and external standards and frameworks:
Publicly available company data and reports
Academic and scientific research
Industry best practices
NGO reports
Global Reporting Initiative (GRI): Provides guidelines for materiality assessments and impact reporting
Sustainability Accounting Standards Board (SASB): Industry-specific standards for material sustainability issues
Task Force on Climate-related Financial Disclosures (TCFD): Focused on climate risks and impacts.
Task Force on Nature-related Financial Disclosures (TNFD): Focused on environmental risks and impacts
United Nations Sustainable Development Goals (SDGs): Identifies key global challenges that businesses can align with.
Guidance from regulatory bodies (e.g., European Commission’s Corporate Sustainability Reporting Directive)
Types of evidence:
Scenario and impact modelling
Third-party audits
Benchmark data
Quantitative data: e.g. measurements
Qualitative data: e.g. interviews, case studies
significant environmental, social and governance impacts. Embedding the results into their
sustainability strategy ensures that companies address these critical areas effectively, enhancing their
long-term resilience and aligning the company’s operations with the SDGs.
The company must conduct an impact or sustainability materiality assessment and meet both of the following aspects:
The company must disclose material impacts across its operations and value chain.
The organization must describe the criteria, sources or evidence it has used to identify and judge the materiality of the impacts. It must be clear that identified material sustainability impacts are based on actual or potential impacts, not merely the result of stakeholder preferences.
Examples of criteria:
Magnitude of impact
Likelihood of impact
Duration of impact
Severity or irreversibility
Examples of sources and external standards and frameworks:
Publicly available company data and reports
Academic and scientific research
Industry best practices
NGO reports
Global Reporting Initiative (GRI): Provides guidelines for materiality assessments and impact reporting
Sustainability Accounting Standards Board (SASB): Industry-specific standards for material sustainability issues
Task Force on Climate-related Financial Disclosures (TCFD): Focused on climate risks and impacts.
Task Force on Nature-related Financial Disclosures (TNFD): Focused on environmental risks and impacts
United Nations Sustainable Development Goals (SDGs): Identifies key global challenges that businesses can align with.
Guidance from regulatory bodies (e.g., European Commission’s Corporate Sustainability Reporting Directive)
Types of evidence:
Scenario and impact modelling
Third-party audits
Benchmark data
Quantitative data: e.g. measurements
Qualitative data: e.g. interviews, case studies
License
Topics
Framework Mappings
Value Type
Category
Options
Yes
No
Assessment
Steward Assessed
Report Type
Aggregate Data Report