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
The private sector has historically been one of the main contributors to environmental
degradation. It is crucial for companies to reverse this trend to ensure a sustainable future, and a vital
first step in this process is for them to transparently disclose their impacts on nature. Frameworks
provided by organisations such as Business for Nature, Global Reporting Initiative (GRI), Nature Action
100 (NA100) and the Taskforce on Nature-related Financial Disclosures (TNFD) offer comprehensive
guidelines to help companies report and mitigate their environmental footprints.Companies must disclose the locations of assets or activities in the organization’s direct operations (and where possible, value chain) that are in or near ecologically sensitive locations, following [TNFD guidance (pg. 58)](https://tnfd.global/wp-content/uploads/2023/08/Guidance_on_the_identification_and_assessment_of_nature-related_Issues_The_TNFD_LEAP_approach_V1.1_October2023.pdf?v=1698403116).
If the company reports that none of its operations are located in or near ecologically sensitive locations, in order for the element to be met, the company must provide justification with a methodology or tool used for determination, and additionally report which products and services in its value chain have the most significant impacts on nature, as well as the countries or jurisdictions where the activities associated with these products and services take place.
Sensitive locations include any of the following:
Areas important for biodiversity (e.g. protected areas, biodiversity hotspots, areas important for species, areas containing rare or threatened ecosystems, ecological corridors.)
Areas of high ecosystem integrity (e.g. areas that contain large opportunities for safeguarding stocks of environmental assets and maintaining ecosystem service provision.)
Areas of rapid decline in ecosystem integrity (e.g. areas with declining resilience of ecosystem service provision, areas with high exposure to an organisation’s dependency-related risks, areas potentially at risk of ecological tipping points.)
Areas of high physical water risks (e.g. limited water availability, flooding, poor quality of water.)
Areas of importance for ecosystem service provision (e.g. areas in which healthy ecosystems and biodiversity support local livelihoods, areas in which biodiversity and ecosystem services are important for the realisation of human rights, areas important for Indigenous Peoples and local communities.)
In addition to the guidance provided in the LEAP approach, organizations can use other metrics and datasets for identifying and measuring sensitive locations. Examples include:
- Ecologically or Biologically Significant Marine Areas (EBSAs) dataset;
- The IMMA e-Atlas Marine Mammal Protected Areas Task Force;
- Ocean+ Habitat Datasets;
- The FAO Database for Vulnerable Marine Ecosystems (VMEs);
- The Mapping Ocean Wealth Explorer – in particular, the mangroves dataset;
- The OSPAR List of Threatened and/or Declining Habitats;
- IMO’s Particularly Sensitive Sea Areas;
- Birdlife International’s List of Important Bird Areas;
- Marine Protected Areas (MPAs) – in particular, those with a no-take policy in place;
- Coastal Risk Index; and
- Convex Seascape Survey
- CBD Ecologically or biologically significant marine areas.
- FAO Vulnerable marine ecosystems.
degradation. It is crucial for companies to reverse this trend to ensure a sustainable future, and a vital
first step in this process is for them to transparently disclose their impacts on nature. Frameworks
provided by organisations such as Business for Nature, Global Reporting Initiative (GRI), Nature Action
100 (NA100) and the Taskforce on Nature-related Financial Disclosures (TNFD) offer comprehensive
guidelines to help companies report and mitigate their environmental footprints.Companies must disclose the locations of assets or activities in the organization’s direct operations (and where possible, value chain) that are in or near ecologically sensitive locations, following [TNFD guidance (pg. 58)](https://tnfd.global/wp-content/uploads/2023/08/Guidance_on_the_identification_and_assessment_of_nature-related_Issues_The_TNFD_LEAP_approach_V1.1_October2023.pdf?v=1698403116).
If the company reports that none of its operations are located in or near ecologically sensitive locations, in order for the element to be met, the company must provide justification with a methodology or tool used for determination, and additionally report which products and services in its value chain have the most significant impacts on nature, as well as the countries or jurisdictions where the activities associated with these products and services take place.
Sensitive locations include any of the following:
Areas important for biodiversity (e.g. protected areas, biodiversity hotspots, areas important for species, areas containing rare or threatened ecosystems, ecological corridors.)
Areas of high ecosystem integrity (e.g. areas that contain large opportunities for safeguarding stocks of environmental assets and maintaining ecosystem service provision.)
Areas of rapid decline in ecosystem integrity (e.g. areas with declining resilience of ecosystem service provision, areas with high exposure to an organisation’s dependency-related risks, areas potentially at risk of ecological tipping points.)
Areas of high physical water risks (e.g. limited water availability, flooding, poor quality of water.)
Areas of importance for ecosystem service provision (e.g. areas in which healthy ecosystems and biodiversity support local livelihoods, areas in which biodiversity and ecosystem services are important for the realisation of human rights, areas important for Indigenous Peoples and local communities.)
In addition to the guidance provided in the LEAP approach, organizations can use other metrics and datasets for identifying and measuring sensitive locations. Examples include:
- Ecologically or Biologically Significant Marine Areas (EBSAs) dataset;
- The IMMA e-Atlas Marine Mammal Protected Areas Task Force;
- Ocean+ Habitat Datasets;
- The FAO Database for Vulnerable Marine Ecosystems (VMEs);
- The Mapping Ocean Wealth Explorer – in particular, the mangroves dataset;
- The OSPAR List of Threatened and/or Declining Habitats;
- IMO’s Particularly Sensitive Sea Areas;
- Birdlife International’s List of Important Bird Areas;
- Marine Protected Areas (MPAs) – in particular, those with a no-take policy in place;
- Coastal Risk Index; and
- Convex Seascape Survey
- CBD Ecologically or biologically significant marine areas.
- FAO Vulnerable marine ecosystems.
License
Topics
Framework Mappings
Value Type
Category
Options
Yes
No
Assessment
Steward Assessed
Report Type
Aggregate Data Report