URB-A.02.C - Sustainability Strategy Action Plan Disclosure
Does the company disclose action plans for implementing its sustainability strategy and targets?
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 provides detailed descriptions of relevant and achievable short-term actions it expects to implement each of the priority material impacts (A01.B). If a priority material impact is not covered by a target, the action plan for that impact must be time-bound.
Depending on the content of the strategy, the action plans may refer to the continuation of existing initiatives and/or future initiatives.
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 along with time-bound and measurable targets.
Unlike setting targets for priority material impacts (A02.A) to understand what the company wants to achieve, this element looks at how the company plans to get there.
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 provides detailed descriptions of relevant and achievable short-term actions it expects to implement each of the priority material impacts (A01.B). If a priority material impact is not covered by a target, the action plan for that impact must be time-bound.
Depending on the content of the strategy, the action plans may refer to the continuation of existing initiatives and/or future initiatives.
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 along with time-bound and measurable targets.
Unlike setting targets for priority material impacts (A02.A) to understand what the company wants to achieve, this element looks at how the company plans to get there.
License
Topics
Framework Mappings
Value Type
Category
Options
Yes
No
Assessment
Steward Assessed
Report Type
Aggregate Data Report