URB-A.02.A - Material Impact Target Setting
Does the company set targets covering all its priority material impacts?
About the data
The WBA Urban Benchmark measures and ranks the world's most influential companies on their efforts to shape sustainable, inclusive and resilient urban environments, tracking how companies address essential urban needs while respecting planetary boundaries across dimensions including decent work and human rights, environmental and climate impacts, social inclusion, and sustainability leadership. The 2026 edition assessed 300 companies across four key industries shaping urban environments: real estate, construction and engineering, transport, and utilities. Companies were scored on 24 urban-specific indicators plus 18 core social indicators, spanning four measurement areas: sustainable governance, inclusive cities, healthy cities, and climate change and resilient cities. The benchmark is designed to incentivise the private sector to take adequate responsibility for its role in ensuring affordable, safe and inclusive urban environments for all. 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.
Research Guidance
The company must disclose time-bound and measurable targets for each of the priority material impacts (A01.B).
Even if the company does not describe the process, method, rationale, or criteria used to prioritize its impacts, it can still meet this element as long as it clearly links each priority material impacts with time-bound and measurable targets.
If a priority material impact is not covered by a target, the company must specify why. The company must also describe progress made towards addressing the priority material topic.
The reason, for example, may be because outcome-oriented targets are not applicable, or because the impact will be addressed via a policy or action plan.
Progress refers to alternative measures used to track performance on the topic, such as specific performance metrics or other measures of success.
accountability towards their most material sustainability issues. Transparency in relation to targets and
plans ensures that the improvements companies make are measurable and impactful.
Research Guidance
The company must disclose time-bound and measurable targets for each of the priority material impacts (A01.B).
Even if the company does not describe the process, method, rationale, or criteria used to prioritize its impacts, it can still meet this element as long as it clearly links each priority material impacts with time-bound and measurable targets.
If a priority material impact is not covered by a target, the company must specify why. The company must also describe progress made towards addressing the priority material topic.
The reason, for example, may be because outcome-oriented targets are not applicable, or because the impact will be addressed via a policy or action plan.
Progress refers to alternative measures used to track performance on the topic, such as specific performance metrics or other measures of success.
License
Topics
Framework Mappings
Value Type
Category
Options
Yes
No
Assessment
Steward Assessed
Report Type
Aggregate Data Report