URB-A.02.D - Sustainability Strategy Resource Allocation
Does the company allocate resources to implement its sustainability strategy?
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 identify the financial or human resources needed to implement its sustainability strategy, targets and/or plans. As this element is directly linked to the sustainability strategy (A01.D), targets (A02.A) and action plans (A02.C), a company cannot meet this element if it does not meet any of those three elements. If no additional resources are disclosed, the company must clearly state that no additional resources are necessary to implement its sustainability strategy. This may be, for example, because existing resources are sufficient.
For the resources that the company disclosed:
The identified resources can be quantitative, such as financial allocation, or qualitative, such as the recruitment of a new role to lead a project.
Depending on the content of the strategy, the resources may refer to the continuation of existing allocation and/or future allocation.
Costs associated with the strategy, such as write-downs, site remediation, contract penalties, regulatory costs, are accepted as resources.
Site- or topic-specific investments are acceptable as long as they cover any of the priority material topics (A01.B).
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 identify the financial or human resources needed to implement its sustainability strategy, targets and/or plans. As this element is directly linked to the sustainability strategy (A01.D), targets (A02.A) and action plans (A02.C), a company cannot meet this element if it does not meet any of those three elements. If no additional resources are disclosed, the company must clearly state that no additional resources are necessary to implement its sustainability strategy. This may be, for example, because existing resources are sufficient.
For the resources that the company disclosed:
The identified resources can be quantitative, such as financial allocation, or qualitative, such as the recruitment of a new role to lead a project.
Depending on the content of the strategy, the resources may refer to the continuation of existing allocation and/or future allocation.
Costs associated with the strategy, such as write-downs, site remediation, contract penalties, regulatory costs, are accepted as resources.
Site- or topic-specific investments are acceptable as long as they cover any of the priority material topics (A01.B).
License
Topics
Framework Mappings
Value Type
Category
Options
Yes
No
Assessment
Steward Assessed
Report Type
Aggregate Data Report