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
The UN has declared the ten years to 2030 the Decade on Ecosystem Restoration – a
rallying call for the protection and restoration of ecosystems for the benefit of both people and
nature. This indicator aligns with recommended disclosures by the European Sustainability Reporting
Standards (ESRS), Science Based Targets Network (SBTN) and the Taskforce on Nature-related
Financial Disclosures (TNFD), and focuses on ensuring that companies protect and restore impacted
ecosystems in their operations and value chain.Companies must provide quantitative and time-bound targets associated with ecosystem protection, restoration or regeneration. Examples of valid targets could relate to:
Achieving deforestation and conversion-free (DCF) status for **all **of the company’s most relevant conversion-driving commodities. If the company excludes any of its commodities in this target, it must explicitly explain why. Targets must aim for 100% of commodity volumes to be DCF. **A baseline value and year are not required**.
Ensuring all production sites and project locations adhere to no-conversion standards. For a no-conversion target to be valid, the company must report location information regarding all production units and project sites. Targets that would continue to allow any degradation or conversion (including deforestation) past 2020 are not valid (in alignment with SBTN and the [Accountability Framework initiative](https://accountability-framework.org/fileadmin/uploads/afi/Documents/Operational_Guidance/OG_Environmental_Restoration_Compensation-2020-52.pdf)). Thus, targets that seek to reduce rather than avoid ecosystem conversion or degradation are not valid. **A baseline value and year are required**, and this should be no later than 2020 (based on SBTN guidance).
A goal to reduce total land footprint. It must be clear that the reduction includes all of the company’s (or its supply chain’s) operations, rather than just a specific site or subset of them, as this could otherwise lead to leakage (reduction in one site offset by an increase in another). **A baseline value and year are required**, and this should be no earlier than 2015.
A goal to restore degraded ecosystems affected by the company’s operations. **A baseline value and year are required**. Restoration targets are only valid for companies following best practices such as those described by the [Accountability Framework initiative](https://accountability-framework.org/fileadmin/uploads/afi/Documents/Operational_Guidance/OG_Environmental_Restoration_Compensation-2020-52.pdf). These include initiatives such as prioritising restoration in locations with the greatest ecological importance or harm, focusing on reinstating ecological processes and services, prioritising native species in reforestation or habitat rebuilding, ensuring restoration does not displace or degrade surrounding areas, collaborating with local and indigenous communities, or implementing ongoing monitoring to ensure long-term effectiveness. ​
A goal to source 100% of its commodities from areas known to be conversion-free from 2020. **A baseline value and year are required**.
A requirement for all direct and indirect suppliers to adopt and implement ecosystem protection, restoration or regeneration targets across their entire businesses. The company must have a non-compliance protocol in place for suppliers. **A baseline value and year are not required.**
If (i) all the company’s conversion-driving commodities are conversion-free, or (ii) it has 100% restored all degraded ecosystems, or (iii) it provides evidence that they have carried out an assessment that demonstrates that there is no risk of ecosystem degradation or loss via their operations or value chain, they meet this element.
Following guidance from SBTN, we may also accept targets with the following format:
[Company name] will have zero conversion of natural ecosystems by [target year], compared with a 2020 baseline.
[Company name] will remediate all past conversion occurring between 2020 and [target year].
[Company name] commits to reduce absolute agricultural land footprint, from direct operations [and upstream impacts], [percent reduction] by [target year] from a [base year] base year.
[Company name] will source 100% of volumes of commodities from areas known to be conversion-free from 2020.
rallying call for the protection and restoration of ecosystems for the benefit of both people and
nature. This indicator aligns with recommended disclosures by the European Sustainability Reporting
Standards (ESRS), Science Based Targets Network (SBTN) and the Taskforce on Nature-related
Financial Disclosures (TNFD), and focuses on ensuring that companies protect and restore impacted
ecosystems in their operations and value chain.Companies must provide quantitative and time-bound targets associated with ecosystem protection, restoration or regeneration. Examples of valid targets could relate to:
Achieving deforestation and conversion-free (DCF) status for **all **of the company’s most relevant conversion-driving commodities. If the company excludes any of its commodities in this target, it must explicitly explain why. Targets must aim for 100% of commodity volumes to be DCF. **A baseline value and year are not required**.
Ensuring all production sites and project locations adhere to no-conversion standards. For a no-conversion target to be valid, the company must report location information regarding all production units and project sites. Targets that would continue to allow any degradation or conversion (including deforestation) past 2020 are not valid (in alignment with SBTN and the [Accountability Framework initiative](https://accountability-framework.org/fileadmin/uploads/afi/Documents/Operational_Guidance/OG_Environmental_Restoration_Compensation-2020-52.pdf)). Thus, targets that seek to reduce rather than avoid ecosystem conversion or degradation are not valid. **A baseline value and year are required**, and this should be no later than 2020 (based on SBTN guidance).
A goal to reduce total land footprint. It must be clear that the reduction includes all of the company’s (or its supply chain’s) operations, rather than just a specific site or subset of them, as this could otherwise lead to leakage (reduction in one site offset by an increase in another). **A baseline value and year are required**, and this should be no earlier than 2015.
A goal to restore degraded ecosystems affected by the company’s operations. **A baseline value and year are required**. Restoration targets are only valid for companies following best practices such as those described by the [Accountability Framework initiative](https://accountability-framework.org/fileadmin/uploads/afi/Documents/Operational_Guidance/OG_Environmental_Restoration_Compensation-2020-52.pdf). These include initiatives such as prioritising restoration in locations with the greatest ecological importance or harm, focusing on reinstating ecological processes and services, prioritising native species in reforestation or habitat rebuilding, ensuring restoration does not displace or degrade surrounding areas, collaborating with local and indigenous communities, or implementing ongoing monitoring to ensure long-term effectiveness. ​
A goal to source 100% of its commodities from areas known to be conversion-free from 2020. **A baseline value and year are required**.
A requirement for all direct and indirect suppliers to adopt and implement ecosystem protection, restoration or regeneration targets across their entire businesses. The company must have a non-compliance protocol in place for suppliers. **A baseline value and year are not required.**
If (i) all the company’s conversion-driving commodities are conversion-free, or (ii) it has 100% restored all degraded ecosystems, or (iii) it provides evidence that they have carried out an assessment that demonstrates that there is no risk of ecosystem degradation or loss via their operations or value chain, they meet this element.
Following guidance from SBTN, we may also accept targets with the following format:
[Company name] will have zero conversion of natural ecosystems by [target year], compared with a 2020 baseline.
[Company name] will remediate all past conversion occurring between 2020 and [target year].
[Company name] commits to reduce absolute agricultural land footprint, from direct operations [and upstream impacts], [percent reduction] by [target year] from a [base year] base year.
[Company name] will source 100% of volumes of commodities from areas known to be conversion-free from 2020.
License
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Category
Options
Yes
No
Assessment
Steward Assessed
Report Type
Aggregate Data Report