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
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 sustainability 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.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‚Äô 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‚Äô 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 sustainability 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.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‚Äô 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‚Äô 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