OCE-A.02.D - Sustainability Strategy Resource Allocation
Does the company allocate resources to implement its sustainability strategy?
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 identify the financial or human resources needed to implement its sustainability strategy, targets and/or plans. As this element is directly linked to the sustainability strategy (A01.D), targets (A02.A) and action plans (A02.C), a company cannot meet this element if it does not meet any of those three elements. If no additional resources are disclosed, the company must clearly state that no additional resources are necessary to implement its sustainability strategy. This may be, for example, because existing resources are sufficient.
For the resources that the company disclosed:
The identified resources can be quantitative, such as financial allocation, or qualitative, such as the recruitment of a new role to lead a project.
Depending on the content of the strategy, the resources may refer to the continuation of existing allocation and/or future allocation.
Costs associated with the strategy, such as write-downs, site remediation, contract penalties, regulatory costs, are accepted as resources.
Site- or topic-specific investments are acceptable as long as they cover any of the priority material topics (A01.B).
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 identify the financial or human resources needed to implement its sustainability strategy, targets and/or plans. As this element is directly linked to the sustainability strategy (A01.D), targets (A02.A) and action plans (A02.C), a company cannot meet this element if it does not meet any of those three elements. If no additional resources are disclosed, the company must clearly state that no additional resources are necessary to implement its sustainability strategy. This may be, for example, because existing resources are sufficient.
For the resources that the company disclosed:
The identified resources can be quantitative, such as financial allocation, or qualitative, such as the recruitment of a new role to lead a project.
Depending on the content of the strategy, the resources may refer to the continuation of existing allocation and/or future allocation.
Costs associated with the strategy, such as write-downs, site remediation, contract penalties, regulatory costs, are accepted as resources.
Site- or topic-specific investments are acceptable as long as they cover any of the priority material topics (A01.B).
License
Topics
Framework Mappings
Value Type
Category
Options
Yes
No
Assessment
Steward Assessed
Report Type
Aggregate Data Report