Target setting process questions
Here we provide answers to common technical questions that companies have as they are going through the target-setting process.
Measure, Set, & Disclose Land targets
The land methods comprise a suite of three targets designed to work together to incentivize synergistic actions that contribute to nature goals in land systems.
Adoption by companies of these land targets will be a leap forward in voluntary corporate accountability by bringing working lands – 64% of Earth’s habitable land – into the environmental agenda.
No Conversion of Natural Ecosystems target
The No Conversion of Natural Ecosystems target addresses land use change. Companies setting this target will ensure their direct operations and upstream supply chains are 100% deforestation- and conversion-free by a defined target date. This target includes a specific pathway for companies in mining, infrastructure, construction, and extractives sectors (MICE sectors).
Working Land Regeneration and Restoration target
The Working Land Regeneration and Restoration target helps companies reduce their land-related pressures and improve ecological integrity and resilience across landscapes. It consists of two components: Land Area targets and Land Quality targets. To set this target, companies have the flexibility to set at least one Land Area target or at least one Land Quality target. For Land Area, companies can set a Natural Land Cover target and/or, where they have material links to agriculture, a Land Footprint Reduction target. For Land Quality, companies set targets for soil organic carbon, soil erosion, and/or terrestrial acidification, based on ecoregion-level thresholds. Where upstream location data are not yet sufficient for place-based targets, companies set a Supplier Engagement target instead.
Landscape Engagement target
The Landscape Engagement target applies wherever a company’s land pressures are material. Companies setting this target collaborate with established local partners in priority landscapes toward improving a range of ecological and social indicators defined with these partners, to regenerate working lands, restore degraded or converted ecosystems, and transform how the company acts in and sources from its material landscapes.
Companies will have different requirements for setting these targets, based on the materiality of their land pressures identified in Step 1 (including the share of their greenhouse gas emissions from land sector activities), their economic sector, and their position in the value chain.
How is Biodiversity Addressed in Step 3 Land?
The Land targets address and contribute to biodiversity goals through different mechanisms. Overall, the targets support biodiversity by directly addressing major drivers of land degradation, such as habitat conversion and land use change, and also promoting positive outcomes by encouraging landscape-level restoration, pollution reduction, and collaborative action through engaging with stakeholders. Explore each individual target’s page for more information.
"Our industry is deeply dependent on nature — on land, on water, on raw materials. If those become more constrained, more expensive, or more regulated, it could impact business. Supply chains are already becoming more fragile. Regulations are increasing. Linking those realities to the decisions we make on nature is not abstract — it is risk management."
Resources for Step 3 - Set Land targets
- Land Technical Guidance (V2.0)Technical content to complete Step 3: Set land targets (V2.0)
- Accounting Guidelines for Impacts on Land Use and the Environment (AGILE)Guidelines for calculating corporate land impacts while applying Version 2 Land methods
- SBTN Land Technical Guidance DataThese data determine a company's commodity-specific science-based targets for land and include ecoregional thresholds for land quality indicators and Land Environmental Assessment Factors.
- Natural Lands MapIdentifies natural lands across the world to support no conversion of natural ecosystems target-setting
- SBTN Natural Lands Map - Technical DocumentationTechnical document relating to the natural lands map
- Step 3 Land Data templateValidation resources now available on the Accountability Accelerator website
Feasibility options help companies take action sooner
- Start setting Land targets where you have the required data, utilizing the Accelerated Pathways to start with targets for a specific business unit or value chain segment (direct operations or upstream)
- Where the Working Land Regeneration and Restoration target is material in your upstream value chain but you lack the location data for place-based targets, set a Supplier Engagement target and build traceability over time
- Set your No Conversion target date within two years of target setting for direct operations, and no later than 2030 for upstream sourcing. Companies in the Mining, Infrastructure, Construction, and Extractives (MICE) sectors follow a dedicated pathway with a company-defined planning horizon (not beyond 2050), focused on Core Natural Lands and paired with mandatory remediation of any conversion after 2030.