World Benchmarking Alliance+Reporting on greenhouse gas emissions

About the data

The WBA Nature Benchmark measures and ranks the world's most influential companies on their efforts to protect the environment and its biodiversity, tracking how companies are reducing their negative impacts on nature and contributing to the protection and restoration of ecosystems, aligned with the goals of the Global Biodiversity Framework. The 2026 edition assessed 750 companies across multiple sectors including agro-food, forestry, building, tourism and the blue economy. The benchmark is developed in close collaboration with an Expert Review Committee and partners including GRI, SBTN, and TNFD, with a methodology designed to incentivise companies to understand where nature-related risks are highest and act to halt damaging trends, while keeping human rights and social impacts at its core.

More information can be found here.

Methodology

Biodiversity and climate change are heavily interlinked (CBD, 2009), with conversion and
degradation of ecosystems leading to increases in GHG emissions. Subsequently, the effects of
climate change are driving further biodiversity loss through increased risk of extinctions and extreme
weather events. This indicator focuses on companies’ emissions reductions in line with a 1.5°C
trajectory as recommended by the Paris Agreement. The indicator is also aligned with the interim
target of the Science Based Targets initiative (SBTi) to reduce value chain GHG emissions by 50% by
2030 and by 90-95% by 2050, in accordance with sectoral ambitions for 2030. This element will be BASIC if:
\- ALL of the following conditions should be true:
\- Valid Accounting
\- Disclosure Level is in Basic,Relevant,Full
Additional conditions to be STANDARD:
\- Disclosure Level is in Relevant,Full
Additional conditions to be ADVANCED:
\- Disclosure Level = Full
Additional conditions to be NEXT PRACTICE:
\- Valid Methodology = Yes
Additional conditions to be LOW-CARBON ALIGNED:
\- Independently verified is in Tags

License

CC BY 4.0

Topics

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