Step 1: Assess helps companies identify and evaluate their impacts on nature across their value chains. Step 2: Prioritize helps companies determine where it is most important to set targets. 

Key updates for companies:

More flexible ways to assess, prioritize and make progress toward science-based targets for nature.

• Start with a more focused scope. Accelerated pathways, introduced in 2025, allow companies to begin with priority business units, value chain segments or environmental realms (e.g. freshwater), and expand their coverage over time.
• Build on work already underway. Updated methods help companies make better use of existing data, assessments and disclosures, with stronger connections to TNFD through clearer integration of nature-related dependencies alongside impacts.
• Focus on where action matters most. Improved prioritization helps companies identify where to begin target-setting, using information on environmental pressures and the state of nature, alongside business context and dependencies.
• Make progress even when traceability is limited. New Supplier Engagement targets give companies ways to engage suppliers in setting their own science-based targets, and new Traceability Improvement targets improve sourcing traceability where companies do not yet have the data needed for full target-setting. Note these enabling targets are distinct from science-based targets for nature, with separate validation and claims requirements.

Explore the latest guidance and tools for Step 1: Assess and Step 2: Prioritize.

Science-based targets for freshwater help companies take measurable, time-bound action to reduce pressures on freshwater ecosystems, supporting positive outcomes for nature, communities and other water users.

The updated methods make freshwater target-setting more practical and applicable across a wider range of pressures, sectors and locations, while maintaining the place-based science that makes targets credible.

• More ways to address freshwater impacts. Building on existing methods for water quantity and nutrient pollution, Version 2 strengthens groundwater target-setting and expands freshwater quality coverage to pesticide-related impacts.
• Broader relevance across sectors. Expanded methods give companies in sectors such as food and agriculture, beverages, fashion and textiles, and chemicals more opportunities to address significant freshwater impacts across their operations and value chains.
• Easier access to the data needed for target-setting. The updated Basin Threshold Tool is an interactive, user-friendly platform that brings together freshwater data and basin-level thresholds in one place. By reducing manual data gathering and analysis, it makes target-setting easier and more efficient.

Explore the latest guidance and tools for setting Freshwater targets.

Science-based targets for land help companies take measurable, time-bound action to reduce pressures on terrestrial ecosystems, protect natural lands, and restore and improve working lands — supporting healthier ecosystems and greater resilience for nature, people and businesses.

The updated land methods give companies more practical ways to address their impacts on land, with expanded target options, stronger place-based science and new tools to support target-setting.

• More ways to address impacts on working lands. The former Land Footprint Reduction target has expanded into the Working Land Regeneration and Restoration target, giving companies two pathways to address their impacts: Land Area, focused on reducing land footprint and addressing natural land cover, and Land Quality, focused on improving the ecological condition of working lands.
• Build on work already underway. The expanded Working Land target creates stronger connections with corporate initiatives on regenerative agriculture, soil health, restoration and climate-related land management — helping companies link existing activities to science-based targets. 
• Clearer science and tools to measure land impacts and set targets. New thresholds based on local ecological conditions, together with land impact datasets (LEAFs) and accounting guidance (AGILE), help companies calculate their current impacts on land, establish baselines and understand how changes in sourcing and land management practices can help them achieve their targets. 

A dedicated no-conversion pathway for additional sectors. Updated guidance provides a more applicable route for companies in mining, infrastructure, construction and extractive sectors to address land conversion, while maintaining rigorous environmental requirements and accountability.

Explore the latest guidance and tools for setting Land targets.

Science-based targets for ocean help companies take measurable, time-bound action to reduce pressures on marine ecosystems, protect biodiversity and support healthier, more resilient oceans.

Following the publication of SBTN’s first ocean target-setting methods for seafood in 2025, companies piloted the guidance across wild capture fisheries and aquaculture. In September 2026, three first-mover companies publicly adopted the first science-based seafood targets.

What companies can expect:

• Seafood target-setting now available to all companies. Since October 2026, companies can submit science-based seafood targets for independent validation through the Accountability Accelerator, building on lessons from the corporate pilot.
• Expanding action across the blue economy. SBTN is planning to extend ocean target-setting to additional sectors, including shipping, marine renewable energy, coastal development and tourism. 

Explore guidance for setting Seafood targets.

SBTN’s Step 4: Act helps companies turn their science-based targets for nature into practical action — identifying what needs to change across their operations and value chains to achieve their targets.

The 2026 release significantly expands SBTN’s implementation guidance and tools, helping companies identify relevant actions, assess their feasibility and connect science-based targets with broader nature and climate transition planning.

Key resources include:

• Expanded implementation guidance. Helps companies identify and assess relevant response options, consider local context and stakeholder needs, and apply environmental and social safeguards.
• Expanded Response Options Database. Helps companies explore actions that can address multiple environmental pressures and contribute to achieving more than one target.
• New Corporate Action Plan Template. Helps companies structure action plans and connect targets with wider business planning.

Step 4 provides flexible, non-prescriptive implementation guidance rather than a validated methodology, recognizing that the actions companies take will depend on their targets, business context, and local conditions.

Explore the latest Step 4: Act resources.