Foreword

The Corporate Manual addresses corporate demand for practical guidance on setting science-based targets for nature. It is intended for sustainability and nature leads responsible for preparing organisations for target setting, securing leadership buy-in, and allocating resources. The manual consolidates Science Based Targets Network (SBTN) guidance available as at July 2024 and positions corporate action as essential to halting and reversing nature loss while supporting long-term business resilience.

Reading guide

The manual serves as an entry point to SBTN target setting rather than a replacement for technical standards. It synthesises guidance for Step 1 (Assess), Step 2 (Interpret & Prioritise), and Step 3 (Freshwater and Land), alongside validation requirements. It also introduces forthcoming guidance on oceans, action, and tracking. The document applies ISO-aligned language to distinguish mandatory, recommended, and optional actions and will be updated as science and regulation evolve.

Best Practices: Preparing to set science-based targets for nature

Companies are encouraged to develop a clear nature strategy aligned with climate goals and supported by senior leadership. Effective coordination across sustainability, procurement, finance, and operations is emphasised. The manual highlights the importance of dedicated budgets, realistic timelines, and engagement with local stakeholders to ensure equitable outcomes. Access to appropriate data, tools, and technical expertise is critical, with pilot companies often relying on life cycle assessment, spatial analysis, and external consultants. These preparatory steps underpin credible and feasible target setting.

Navigating SBTN resources

SBTN guidance follows a five-step framework: assess impacts, interpret and prioritise, measure and set targets, act, and track progress. Current methods cover freshwater, land, and climate (through SBTi), with ocean guidance under development. Biodiversity is integrated across all realms rather than treated separately. Validation and claims guidance support consistency and transparency in how targets are set and communicated.

Step 1: Assess your impacts on nature

Step 1 identifies which corporate pressures on nature are material and compiles relevant data across direct operations and upstream value chains. Materiality screening assesses eight pressure categories, followed by a value chain assessment for material activities only. Companies must quantify pressures such as land use change, water use, soil and water pollution, and greenhouse gas emissions, and assess the state of nature using pressure-sensitive and biodiversity indicators. Minimum coverage thresholds apply: 100% of direct operations, at least 67% of production inputs, and 90% of high-impact commodities by volume.

Step 2: Interpret & prioritise your activities

Step 2 translates assessment results into priorities for action. Companies define target boundaries for each material pressure category, separating activities with sufficient traceability from those requiring further data. Locations are ranked by combining pressure intensity with ecosystem fragility. Social considerations, dependencies on nature, strategic priorities, and risk are incorporated to identify priority locations for initial target setting, while acknowledging current traceability constraints.

Step 3: Measure, set & disclose freshwater targets

Freshwater targets address water quantity and quality using basin-level thresholds that protect environmental flows and prevent eutrophication. While biodiversity indicators are not explicit, they are embedded within these thresholds. Companies are required to disclose methodologies, assumptions, and coverage to support transparency and comparability.

Step 3: Measure, set & disclose land targets

Land targets focus on preventing conversion of natural ecosystems, reducing land footprints, and engaging at landscape level. Definitions of natural ecosystems incorporate ecosystem integrity, condition, and biodiversity importance. Land footprint reduction supports restoration, while landscape engagement allows flexibility in selecting locally relevant biodiversity indicators.

Target validation and what’s next

Targets are validated against SBTN criteria covering boundary completeness, data quality, and methodological alignment. The manual highlights forthcoming guidance on oceans, action planning, tracking, and expanded biodiversity coverage, positioning current targets as a foundation for ongoing corporate nature strategies.