World Benchmarking Alliance+NAT.B02.EC Assessment of Dependencies on Nature Downstream Value Chain+methodology

WBA analysed all publicly available group-level disclosure in English on the applicable group website, which was predominantly annual reports and sustainability reports. Draft assessments were then sent to each company inviting them to provide feedback. This feedback could include additional publicly available group disclosure published. These were then reviewed and finalised. Final assessments were then shared with each company before being published online.

For this metric the company needs to disclose the same process as above, but to its downstream activities. This includes disclosing the results of such process, along with the methodology followed. The assessment needs to cover all of its downstream operations. In the case it doesn't cover all, this can be met if it covers roughly a third of downstream value chain and the company discloses have a timebound commitment to cover all operations.