Feasibility options

• Step 1: Assess

  Accelerated pathways

  Companies can now narrow their initial target-setting scope and scale their efforts over time. 

  Following the high-level initial screening using SBTN’s open-access Materiality Screening Tool (Step 1A), companies focus their value chain assessment (Step 1b) – and the following target-setting steps – on specific areas, such as individual business units (already permitted today), parts of the value chain (e.g., direct operations or upstream), and specific environmental realms (e.g., land or freshwater).

  These pathways enable companies to get started with focused efforts where they have the most traction and where nature needs it most, then scale toward comprehensive target-setting over time.

  Specifically a business unit approach helps reduce complexity and is particularly useful when data is more readily available or ambition is greater in one part of the business. For example, in the pilot Carrefour focused on a select product group (15 own-brand food products) in a particular country operation (France), where data was readily available and over which they had more control. Other retailers may wish to adopt this approach as a starting point.

  Related resources 

  • Learn more about accelerated pathways
  • Read the Carrefour case study to learn more about how they leveraged the Business Unit approach

  Advance without full data coverage

  To focus efforts where companies have the greatest traction, Step 1b (value chain assessment) does not require assessing every single upstream sourcing volume. Instead, companies may concentrate on those portions of their procurement where traceability and data availability make assessment feasible.

  This means companies do not need to be comprehensive across their value chain assessment as long as at least 90% of High Impact Commodity (HIC) volumes and 67% of total material commodity volumes is covered in their analysis. Within this scope, they will assess pressures on those volumes; the remaining share can be addressed as traceability improves. However, commodities subject to the EUDR must always be included.

  This approach allows companies to move forward without being blocked by data gaps, while still ensuring that the majority of relevant procurement is captured and that action begins where it matters most.

  Related resources

  • Find out more about Step 1b: Value chain assessment on this webpage. Task 7: Map your value chain activities and locations is particularly relevant for this pathway (also found on page 28 of the Corporate Manual).
• Step 2: Prioritize

  Start setting targets where you have the required data:

  Recognizing potential supply chain traceability limitations, companies can focus their target-setting on those upstream commodity volumes which are traceable to at-least the sub-national level. For commodity volumes that companies cannot trace to the sub-national level, they can instead make progress on improving traceability before setting targets. SBTN allows companies to separate their upstream commodity volumes into two categories:

  • Target boundary A: Commodity volumes that are traceable to the sub-national level (i.e. more specific than the country level) – these volumes are suitable for target-setting.  
  • Target boundary B: Commodity volumes that are not yet traceable to the sub-national level – these volumes can be deprioritized from initial target setting.

  Companies can set targets for Boundary A while working to improve traceability for Boundary B volumes over time. Ultimately, companies must transition all upstream commodity volumes from target boundary B to target boundary A by the target date for the Land targets and within five years of target-setting for Freshwater targets. 

  Related resources: 

  • See Step 2 Tasks 1 and 2 for more information on target boundary delineation.
  • Page 39-43 of Corporate Manual
• Step 3: Set Targets

  Start with targets only in a specific environmental realm (Land, Freshwater, Ocean):

  After completing their materiality assessment and prioritization (Steps 1 & 2) across all environmental realms (if not following the accelerated pathways approach), companies can begin by setting targets (Step 3) in a single environmental realm, based on their readiness, strategic priorities, or data availability. 

  This approach can help companies build the capacity and knowledge in one environmental realm before expanding target-setting over time. For example, one pilot company submitted Freshwater targets while they scoped out the potential for setting Land targets. 

  For Freshwater targets, specifically, companies can set as many or as few targets as they choose. Freshwater quantity is important for most sectors, and most companies will have enough freshwater data to set such targets for their direct operations, however, companies can set targets in direct operations only, or set quality and quantity targets separately. 

  Related resources:

  • Learn more about Step 3: Set Targets
  • Learn more about the Validation process

  Conduct targeted stakeholder engagement for Freshwater targets: 

  When setting Freshwater targets, SBTN allows companies to consult with just one relevant local-level stakeholder per basin, as long as the stakeholder can point to an appropriate local model and threshold with supporting evidence. (Note that consultation with several stakeholders is still recommended, and the list of relevant local-level stakeholder types remains unchanged).

  The SBTN Stakeholder Engagement Guidance also provides materials to support companies in this exercise.  This targeted approach recognizes that while stakeholder engagement helped pilot companies better understand the needs of each basin, it could be a resource-intensive process.

  Related resources:

  • SBTN Stakeholder Engagement Guidance V1

  Take additional time to fully achieve upstream No Conversion of Natural Land target:

  Companies have the option to postpone their upstream deforestation and conversion-free (DCF) target dates. This option has been introduced because, while the scientific basis for urgent action remains unchanged, we recognise that many companies do not have the traceability to confidently verify DCF sourcing across their full supply chain. 

  The postponement is strictly limited to 2027 and 2030, in accordance with SBTN’s published target language. It applies to upstream commodities only, and has to be fully justified in validation submission and fully reflected in a company’s claims.  However, postponing deforestation target dates does not apply where commodities are subject to EUDR requirements on zero deforestation (EUDR does not cover conversion of non-forested natural land). 

  Related resources:

  For more information on the specifics of target date flexibility and associated claims requirements, refer to section 3.2.6 of the SBTN Claims Guidance.

• Across Steps

  Validation flexibility

  One of the defining features of SBTN’s validation system is its modularity – companies don’t need to wait until every step of the process or every target across their business is complete before seeking validation. Instead, they can choose to validate discrete pieces of their journey as they’re ready.

  This modularity works in several ways:

  • By Step: Companies can now validate their Step 1: Assess work alone, or validate Steps 1 & 2 (Assess and Prioritize) together – providing flexibility in how they sequence early milestones.
    
  • By Business Unit: Validation can apply to specific business units or geographies, rather than requiring the entire enterprise to move forward at once.
    
  • By Target Type: Companies may validate targets in one realm (e.g., freshwater) while continuing to work on others (e.g., land or ocean).
    

  This approach ensures that companies can gain credible recognition for the progress they’ve made, while continuing to build toward full, integrated science-based targets for nature. It lowers barriers, accommodates different levels of readiness, and helps companies demonstrate momentum in a way that fits their internal processes and timelines.

• Coming Soon

  Basin Threshold Tool: 

  SBTN is publishing a Basin Threshold Tool in 2026 to help point companies to the appropriate local models for different locations that could overlap with their supply chains.

  See initial work on this tool in the public consultation resources for Version 2 Freshwater targets.