OCE-A.02.A - Material Impact Target Setting
Does the company set targets covering all its priority 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
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.
Research Guidance:
The company must disclose time-bound and measurable targets for each of the priority material impacts (A01.B).
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 with time-bound and measurable targets.
If a priority material impact is not covered by a target, the company must specify why. The company must also describe progress made towards addressing the priority material topic.
The reason, for example, may be because outcome-oriented targets are not applicable, or because the impact will be addressed via a policy or action plan.
Progress refers to alternative measures used to track performance on the topic, such as specific performance metrics or other measures of success.
accountability towards their most material sustainability issues. Transparency in relation to targets and
plans ensures that the improvements companies make are measurable and impactful.
Research Guidance:
The company must disclose time-bound and measurable targets for each of the priority material impacts (A01.B).
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 with time-bound and measurable targets.
If a priority material impact is not covered by a target, the company must specify why. The company must also describe progress made towards addressing the priority material topic.
The reason, for example, may be because outcome-oriented targets are not applicable, or because the impact will be addressed via a policy or action plan.
Progress refers to alternative measures used to track performance on the topic, such as specific performance metrics or other measures of success.
License
Topics
Framework Mappings
Value Type
Category
Options
Yes
No
Assessment
Steward Assessed
Report Type
Aggregate Data Report