OCE-A.03.C - Executive Remuneration Sustainability Linkage
Does the company link senior executive remuneration to its sustainability targets?
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
Assigning responsibility for sustainability decision-making and oversight to the highest
governance body ensures strategic alignment and accountability at the top level. Additionally, having
dedicated functions, teams or committees can drive effective implementation of the sustainability
strategy across the organisation. Linking senior executives’ remuneration to sustainability targets and
having a supervisory board with relevant expertise incentivises leadership to prioritise and achieve
meaningful progress on the company’s most material sustainability issues.
Research Guidance:
This element assesses if companies explicitly link senior executives' remuneration to metrics and key performance indicators (KPIs) related to GHG emissions reductions, within its long-term incentive plan (likely to include equity in the company).Furthermore, additional environmental and/or social metrics and KPIs that are material to the company (e.g., percentage of sustainable sourcing of materials, single use plastic reduction, etc.) are expected to be linked to senior executives‚ remuneration.Climate targets are required to be linked to long-term incentives, whereas this is not mandatory for environmental and social targets.**Attributes required:** GHG emissions reduction metrics and KPIs linked to senior executives‚ remuneration through long-term incentive plans. Environmental and/or social targets in executive compensation structures.
governance body ensures strategic alignment and accountability at the top level. Additionally, having
dedicated functions, teams or committees can drive effective implementation of the sustainability
strategy across the organisation. Linking senior executives’ remuneration to sustainability targets and
having a supervisory board with relevant expertise incentivises leadership to prioritise and achieve
meaningful progress on the company’s most material sustainability issues.
Research Guidance:
This element assesses if companies explicitly link senior executives' remuneration to metrics and key performance indicators (KPIs) related to GHG emissions reductions, within its long-term incentive plan (likely to include equity in the company).Furthermore, additional environmental and/or social metrics and KPIs that are material to the company (e.g., percentage of sustainable sourcing of materials, single use plastic reduction, etc.) are expected to be linked to senior executives‚ remuneration.Climate targets are required to be linked to long-term incentives, whereas this is not mandatory for environmental and social targets.**Attributes required:** GHG emissions reduction metrics and KPIs linked to senior executives‚ remuneration through long-term incentive plans. Environmental and/or social targets in executive compensation structures.
License
Topics
Framework Mappings
Value Type
Category
Options
Yes
No
Assessment
Steward Assessed
Report Type
Aggregate Data Report