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
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.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.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