Stakeholders and experts consulted in determining material impacts
Does the company disclose the stakeholders and experts consulted in determining its material impacts?
23435172
Researched

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.
Impact materiality assessments allow companies to identify and prioritise their most significant environmental, social and governance impacts. Embedding the results into their sustainability strategy ensures that companies address these critical areas effectively, enhancing their long-term resilience and aligning the company’s operations with the SDGs.

The company must consult relevant stakeholders (e.g. individuals and communities most directly impacted by the company) and/or experts to inform the identification of its material impacts and disclose who they are.It is not necessary to identify stakeholders by name (e.g. WBA, WWF), as confidentiality agreements may apply; general descriptions of the types of stakeholders and experts consulted are acceptable.

Stakeholders (a-c) and/or relevant experts (d-g) must include at least one of the following categories:
aEmployees (if they are directly impacted parties)
bIndigenous peoples, local communities, and marginalized communities
c NGOs and advocacy groups (representing the interests of directly impacted groups)
dAcademia, scientific, and technical experts
eLabor unions and workers’ councils
fNGOs and advocacy groups
gYouth and student organizations
Topics
Framework Mappings
Value Type
Category
Options
Yes
No
Assessment
Steward Assessed
Report Type
Aggregate Data Report