OCE-A.01.D - Sustainability Strategy Disclosure
Does the company disclose a sustainability strategy covering its material impacts?
About the data
The WBA Ocean Benchmark measures and ranks the world's most influential companies on their efforts to halt and reverse nature loss in marine ecosystems, tracking how companies manage their impacts on ocean biodiversity, marine habitats, and the communities and workers dependent on healthy seas. The 2026 edition is WBA's first Ocean Benchmark, assessing 125 companies across key sectors dependent on oceans, including seafood, maritime transport, offshore wind energy, shipbuilding, port operations, apparel, and chemicals. Companies are assessed on 47 indicators across four measurement areas: governance, ecosystems and biodiversity, social responsibility, and core social indicators. The benchmark builds on WBA's Nature Benchmark and the former Seafood Stewardship Index, and its methodology was developed with input from more than 50 stakeholders including ocean communities, companies, scientists and civil society, with human rights and social impacts kept at its core alongside nature-specific concerns. 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.
Research Guidance:
The company must have a specific document clearly and explicitly labelled as a sustainability strategy," or a clearly identifiable stand-alone section(s) in another document that describes its sustainability strategy. This strategy must include all the following three aspects:
The strategy must include forward looking aspects.
The strategy must focus on integrating environmental, social and economic development (e.g. improving local conditions; increasing employment) considerations into its business, operations and planning. Hence the sustainability strategy shall not be seen as a separate, peripheral activity, but as central to the company‚s operations.
The strategy must at least cover the priority material impacts (A01.B).
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.
Research Guidance:
The company must have a specific document clearly and explicitly labelled as a sustainability strategy," or a clearly identifiable stand-alone section(s) in another document that describes its sustainability strategy. This strategy must include all the following three aspects:
The strategy must include forward looking aspects.
The strategy must focus on integrating environmental, social and economic development (e.g. improving local conditions; increasing employment) considerations into its business, operations and planning. Hence the sustainability strategy shall not be seen as a separate, peripheral activity, but as central to the company‚s operations.
The strategy must at least cover the priority material impacts (A01.B).
License
Topics
Framework Mappings
Value Type
Category
Options
Yes
No
Assessment
Steward Assessed
Report Type
Aggregate Data Report