Target setting process questions
Here we provide answers to common technical questions that companies have as they are going through the target-setting process.
Set targets
When your company has assessed and prioritized its impacts on nature through our technical guidance in Step 1 and Step 2, you will know which issues to set targets on. Your company can then measure, set and disclose targets in Step 3.
Freshwater targets
Science-based targets for freshwater focus on three key issues: water use (specifically withdrawals from surface water bodies and groundwater), freshwater pollution resulting from nitrogen and phosphorus application, and the ecotoxicity impacts of pesticide use.
Land targets
Science-based targets for land comprise a suite of three target types designed to work together to incentivize synergistic actions that contribute to nature goals in land systems:
- No Conversion of Natural Ecosystems
- Working Land Regeneration and Restoration
- Landscape Engagement
Ocean targets
The first science-based targets for ocean – launched in March 2025 – focus on the seafood value chain, addressing impacts from both wild capture fishing and aquaculture. The methods include three targets:
- Avoid and Reduce Overexploitation
- Protect Structural Habitats
- Reduce Risks to Endangered, Threatened, and Protected (ETP) Marine Wildlife Populations.
Biodiversity targets
Our biodiversity guidance is embedded in all SBTN steps and addresses threats to species, ecosystems, and nature’s contributions to people. It does not currently cover genetic diversity.
Climate targets
When a company uses our technical guidance to assess and prioritize its environmental impacts for target setting, this includes climate. Therefore, all companies with material contributions to greenhouse gases are expected to set a climate target via Science Based Targets initiative (SBTi) as part of setting science-based targets for nature. Companies that have already collected emissions data and set climate targets are one step ahead.
Validate targets
To ensure companies have correctly and completely followed the target-setting methods, before making any public claims regarding setting science-based targets for nature, companies will prepare and submit their work for validation through the Accountability Accelerator, SBTN’s validation services host. Validation services are available for Steps 1-3, and resources to support validation are available on the Accountability Accelerator’s website.
Disclose targets
Companies publicly disclose their validated target-setting progress in our ‘Target Tracker.’
By setting science-based targets for nature with SBTN, companies can meet the requirements of disclosure frameworks such as CDP, GRI, TCFD and TNFD, and demonstrate to the investor community that their company is working towards addressing and managing their impacts and dependencies on nature.
Did you know?
Accelerated pathways help companies make progress sooner
Instead of requiring companies to assess their entire value chain upfront, the accelerated pathways approach allows them to begin by narrowing their scope:
- By business unit (e.g., product line, geographic area)
- By environmental realm (i.e., freshwater, land, or ocean)
- By segment of the value chain (i.e., direct operations or upstream)