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All metrics

The metrics below reflect a dynamic list based on your selected actions and filters. When your selected actions are toggled on, the list shows all metrics mapped to those actions. When no actions or filters are applied, all the metrics for your sector will appear in the list.

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Value invested in voluntary ecosystem and/or species restoration

Unit: Currency

Indicator: Capital allocated to managing nature risks and opportunities

Relevance

High

Feasibility

High

Boreal SFMI

Aligned with Boreal Sustainable Forest Management Initative

GRI

Partially aligned with Global Reporting Initiative

CSRD ESRS

Partially aligned with Corporate Sustainability Reporting Directive European Sustainability Reporting Standards

AFi

Partially aligned with Accountability Framework initiative

EUDR

Partially aligned with European Union Deforestation Regulation

GBF

Partially aligned with United Nations Global Biodiversity Framework

Value invested in voluntary ecosystem and/or species restoration

Unit
i

The unit(s) of measurement applicable to the metric.

:

Currency

Indicator
i

Indicators were developed by WBCSD. Learn more on the Methodology page.

:

Capital allocated to managing nature risks and opportunities

Metric type
i

The category of nature-related metrics. Learn more on the Methodology page.

:

Response

Framework
i

The details of a metric’s alignment to each framework, including where the same or similar metric can be found within the listed framework.

Boreal SFMI

Aligned with Boreal Sustainable Forest Management Initative

GRI

Partially aligned with Global Reporting Initiative

CSRD ESRS

Partially aligned with Corporate Sustainability Reporting Directive European Sustainability Reporting Standards

AFi

Partially aligned with Accountability Framework initiative

EUDR

Partially aligned with European Union Deforestation Regulation

GBF

Partially aligned with United Nations Global Biodiversity Framework

Sector
i

Each metric applies to one sector.

Forest

Value chain stage
i

Each metric applies to one or more stages of the value chain aligned with the associated actions.

Raw Materials

Metric assessment
i

The relevance and feasibility scores were determined by WBCSD member companies. Learn more on the Methodology page.

Relevance: High

Feasibility: High

Target example
i

An example target and the target source are presented to illustrate how a target could be set for this metric. Learn more on the Methodology page.

[Company name] will increase the value of investment into voluntary projects that restore [ecosystems or species] in [location/ecosystem/biome] by [target amount, as absolute or percentage] by [target year], compared to a [baseline year] baseline

Target source: WBCSD target template

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Number of suppliers who have agreed-upon nature-related improvements

Unit: Number (#) (of suppliers)

Indicator: Capital allocated to managing nature risks and opportunities

Relevance

Medium

Feasibility

High

CSRD ESRS

Partially aligned with Corporate Sustainability Reporting Directive European Sustainability Reporting Standards

AFi

Partially aligned with Accountability Framework initiative

Number of suppliers who have agreed-upon nature-related improvements

Unit
i

The unit(s) of measurement applicable to the metric.

:

Number (#) (of suppliers)

Indicator
i

Indicators were developed by WBCSD. Learn more on the Methodology page.

:

Capital allocated to managing nature risks and opportunities

Metric type
i

The category of nature-related metrics. Learn more on the Methodology page.

:

Response

Framework
i

The details of a metric’s alignment to each framework, including where the same or similar metric can be found within the listed framework.

CSRD ESRS

Partially aligned with Corporate Sustainability Reporting Directive European Sustainability Reporting Standards

AFi

Partially aligned with Accountability Framework initiative

Sector
i

Each metric applies to one sector.

Forest

Value chain stage
i

Each metric applies to one or more stages of the value chain aligned with the associated actions.

Raw Materials

Metric assessment
i

The relevance and feasibility scores were determined by WBCSD member companies. Learn more on the Methodology page.

Relevance: Medium

Feasibility: High

Target example
i

An example target and the target source are presented to illustrate how a target could be set for this metric. Learn more on the Methodology page.

[Company name] will increase the number of suppliers with agreed-upon nature-related improvements to [target number] by [target year], compared with a [baseline year] baseline.

Target source: WBCSD target template

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Proportion and/ or number and/or area of operational sites in or near protected or high biodiversity areas

Unit: Percentage (%) (of sites), Number (#) (of sites), Hectares (ha)

Indicator: Business exposure to nature risks and opportunities

Relevance

High

Feasibility

Medium

Boreal SFMI

Aligned with Boreal Sustainable Forest Management Initative

SASB

Aligned with Sustainability Accounting Standards Board

GRI

Aligned with Global Reporting Initiative

SBTN

Aligned with Science Based Targets Network

CSRD ESRS

Aligned with Corporate Sustainability Reporting Directive European Sustainability Reporting Standards

CCFM SFMI

Aligned with Canadian Council of Forest Ministers

AFi

Partially aligned with Accountability Framework initiative

FSC

Aligned with Forest Stewardship Council

SFI

Partially aligned with Sustainable Forestry Initiative

AWS

Partially aligned with Alliance for Water Stewardship

Proportion and/ or number and/or area of operational sites in or near protected or high biodiversity areas

Unit
i

The unit(s) of measurement applicable to the metric.

:

Percentage (%) (of sites), Number (#) (of sites), Hectares (ha)

Indicator
i

Indicators were developed by WBCSD. Learn more on the Methodology page.

:

Business exposure to nature risks and opportunities

Metric type
i

The category of nature-related metrics. Learn more on the Methodology page.

:

Pressure

Framework
i

The details of a metric’s alignment to each framework, including where the same or similar metric can be found within the listed framework.

Boreal SFMI

Aligned with Boreal Sustainable Forest Management Initative

SASB

Aligned with Sustainability Accounting Standards Board

GRI

Aligned with Global Reporting Initiative

SBTN

Aligned with Science Based Targets Network

CSRD ESRS

Aligned with Corporate Sustainability Reporting Directive European Sustainability Reporting Standards

CCFM SFMI

Aligned with Canadian Council of Forest Ministers

AFi

Partially aligned with Accountability Framework initiative

FSC

Aligned with Forest Stewardship Council

SFI

Partially aligned with Sustainable Forestry Initiative

AWS

Partially aligned with Alliance for Water Stewardship

Sector
i

Each metric applies to one sector.

Forest

Value chain stage
i

Each metric applies to one or more stages of the value chain aligned with the associated actions.

Raw Materials

Metric assessment
i

The relevance and feasibility scores were determined by WBCSD member companies. Learn more on the Methodology page.

Relevance: High

Feasibility: Medium

Target example
i

An example target and the target source are presented to illustrate how a target could be set for this metric. Learn more on the Methodology page.

[Company name] will increase the number and total area of operational sites owned, leased, or managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas that are identified and monitored by [target year], compared with a [baseline year] baseline

Target source: WBCSD target template

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Proportion of sites with biodiversity management plans

Unit: Percentage (%) (of sites)

Indicator: Capital allocated to managing nature risks and opportunities

Relevance

High

Feasibility

Medium

GRI

Aligned with Global Reporting Initiative

CSRD ESRS

Aligned with Corporate Sustainability Reporting Directive European Sustainability Reporting Standards

AFi

Partially aligned with Accountability Framework initiative

FSC

Aligned with Forest Stewardship Council

SFI

Aligned with Sustainable Forestry Initiative

AWS

Partially aligned with Alliance for Water Stewardship

Proportion of sites with biodiversity management plans

Unit
i

The unit(s) of measurement applicable to the metric.

:

Percentage (%) (of sites)

Indicator
i

Indicators were developed by WBCSD. Learn more on the Methodology page.

:

Capital allocated to managing nature risks and opportunities

Metric type
i

The category of nature-related metrics. Learn more on the Methodology page.

:

Response

Framework
i

The details of a metric’s alignment to each framework, including where the same or similar metric can be found within the listed framework.

GRI

Aligned with Global Reporting Initiative

CSRD ESRS

Aligned with Corporate Sustainability Reporting Directive European Sustainability Reporting Standards

AFi

Partially aligned with Accountability Framework initiative

FSC

Aligned with Forest Stewardship Council

SFI

Aligned with Sustainable Forestry Initiative

AWS

Partially aligned with Alliance for Water Stewardship

Sector
i

Each metric applies to one sector.

Forest

Value chain stage
i

Each metric applies to one or more stages of the value chain aligned with the associated actions.

Raw Materials

Metric assessment
i

The relevance and feasibility scores were determined by WBCSD member companies. Learn more on the Methodology page.

Relevance: High

Feasibility: Medium

Target example
i

An example target and the target source are presented to illustrate how a target could be set for this metric. Learn more on the Methodology page.

[Company name] will develop biodiversity management plans for all sites with the most significant impacts on biodiversity by [target year], using a [baseline year] to identify priority sites.

Target source: WBCSD target template

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Proportion of sourced commodities traceable to supplier, sourcing area, and farm-level with no deforestation alerts

Unit: Percentage (%) (of sourced commodities)

Indicator: Resource consumption

Relevance

High

Feasibility

Medium

TNFD

Partially aligned with Taskforce on Nature-related Financial Disclosures

SBTN

Partially aligned with Science Based Targets Network

CSRD ESRS

Partially aligned with Corporate Sustainability Reporting Directive European Sustainability Reporting Standards

AFi

Aligned with Accountability Framework initiative

EUDR

Partially aligned with European Union Deforestation Regulation

Proportion of sourced commodities traceable to supplier, sourcing area, and farm-level with no deforestation alerts

Unit
i

The unit(s) of measurement applicable to the metric.

:

Percentage (%) (of sourced commodities)

Indicator
i

Indicators were developed by WBCSD. Learn more on the Methodology page.

:

Resource consumption

Metric type
i

The category of nature-related metrics. Learn more on the Methodology page.

:

Response

Framework
i

The details of a metric’s alignment to each framework, including where the same or similar metric can be found within the listed framework.

TNFD

Partially aligned with Taskforce on Nature-related Financial Disclosures

SBTN

Partially aligned with Science Based Targets Network

CSRD ESRS

Partially aligned with Corporate Sustainability Reporting Directive European Sustainability Reporting Standards

AFi

Aligned with Accountability Framework initiative

EUDR

Partially aligned with European Union Deforestation Regulation

Sector
i

Each metric applies to one sector.

Forest

Value chain stage
i

Each metric applies to one or more stages of the value chain aligned with the associated actions.

Raw Materials

Metric assessment
i

The relevance and feasibility scores were determined by WBCSD member companies. Learn more on the Methodology page.

Relevance: High

Feasibility: Medium

Target example
i

An example target and the target source are presented to illustrate how a target could be set for this metric. Learn more on the Methodology page.

For sourcing from producers or first point of aggregation: For [Company name] sourcing from producers or first point of aggregation, [Company name] will achieve 100% of volumes [sourced from specific geographies or marketed in the European Union] of soy, cattle, oil palm, wood, cocoa, coffee and rubber from areas known to be deforestation-free by [EUDR Target Date] compared to a 2020* cutoff year [as well as achieving partial deforestation- and conversion-free volumes of EUDR commodities outside the EU market and in conversion hotspots].

Target source: Adapted from SBTN Land Target

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