URB-A.03.A - Governance Body Sustainability Responsibility
Does the company assign responsibility for its sustainability strategy to its highest governance body?
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
Assigning responsibility for sustainability decision-making and oversight to the highest
governance body ensures strategic alignment and accountability at the top level. Additionally, having
dedicated sustainability functions, teams or committees can drive effective implementation of the
sustainability strategy across the organisation. Linking senior executives’ remuneration to
sustainability targets and having a supervisory board with relevant expertise incentivises leadership to
prioritise and achieve meaningful progress on the company’s most material sustainability issues.
Research Guidance
This element assesses if companies assign responsibility for sustainability-related decision-making and oversight, including transition planning and climate change mitigation, to the highest governance body.Attributes required: Highest governance body responsible for the broader sustainability strategy and for climate change mitigation strategy/transition plan.
governance body ensures strategic alignment and accountability at the top level. Additionally, having
dedicated sustainability functions, teams or committees can drive effective implementation of the
sustainability strategy across the organisation. Linking senior executives’ remuneration to
sustainability targets and having a supervisory board with relevant expertise incentivises leadership to
prioritise and achieve meaningful progress on the company’s most material sustainability issues.
Research Guidance
This element assesses if companies assign responsibility for sustainability-related decision-making and oversight, including transition planning and climate change mitigation, to the highest governance body.Attributes required: Highest governance body responsible for the broader sustainability strategy and for climate change mitigation strategy/transition plan.
License
Topics
Framework Mappings
Value Type
Category
Options
Yes
No
Assessment
Steward Assessed
Report Type
Aggregate Data Report