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.
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. Companies are expected to disclose GHG emissions across relevant scopes and emissions categories, considering the sectoral context in which the company operates and its activity profile.The following conditions must be evaluated in order to properly score this element:
- GHG emissions from companies are reported at least on an annual basis.
- The company describes how its GHG emissions were calculated. o for real economy companies, the company mentions the GHG accounting standards it used, e.g. ISO 14064-1 or GHG Protocol. o financial institutions outline the methodology for calculating scopes 1, 2, and 3 emissions (including financed GHG emissions) and total footprint. This should include
- The company discloses its operational GHG emissions (scopes 1 and 2) as separate categories.
- The company specifies whether its reported scope 2 emissions are location-based and/or market-based. Companies belonging to electricity-intensive sectors shall report location-based scope 2 emissions and may also report market-based emissions. Companies in these sectors shall also report scope 3 category 3 emissions, which are associated with their electricity use.
- The company discloses its value chain (scope 3) emissions per category for all relevant scope 3 categories\* and provides a relevant rationale for any excluded category. The relevance is identified in terms of the GHG emissions categories that most contribute to the overall profile of total GHG emissions in which the company sits.
- For sectors for which non-CO2 emissions are significant, the company must report the CO2 equivalent (CO2eq) for all relevant GHG emissions.
- The company has its GHG inventory independently certified.
- Avoided emissions and carbon credits should be reported separately.**Attributes required**: Full emissions inventory, methodology for calculating emissions, andindependent verification of emissions disclosure.
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. Companies are expected to disclose GHG emissions across relevant scopes and emissions categories, considering the sectoral context in which the company operates and its activity profile.The following conditions must be evaluated in order to properly score this element:
- GHG emissions from companies are reported at least on an annual basis.
- The company describes how its GHG emissions were calculated. o for real economy companies, the company mentions the GHG accounting standards it used, e.g. ISO 14064-1 or GHG Protocol. o financial institutions outline the methodology for calculating scopes 1, 2, and 3 emissions (including financed GHG emissions) and total footprint. This should include
- The company discloses its operational GHG emissions (scopes 1 and 2) as separate categories.
- The company specifies whether its reported scope 2 emissions are location-based and/or market-based. Companies belonging to electricity-intensive sectors shall report location-based scope 2 emissions and may also report market-based emissions. Companies in these sectors shall also report scope 3 category 3 emissions, which are associated with their electricity use.
- The company discloses its value chain (scope 3) emissions per category for all relevant scope 3 categories\* and provides a relevant rationale for any excluded category. The relevance is identified in terms of the GHG emissions categories that most contribute to the overall profile of total GHG emissions in which the company sits.
- For sectors for which non-CO2 emissions are significant, the company must report the CO2 equivalent (CO2eq) for all relevant GHG emissions.
- The company has its GHG inventory independently certified.
- Avoided emissions and carbon credits should be reported separately.**Attributes required**: Full emissions inventory, methodology for calculating emissions, andindependent verification of emissions disclosure.
License
Topics
Framework Mappings
Value Type
Category
Options
Yes
No
Assessment
Steward Assessed
Report Type
Aggregate Data Report