Target tracker

Materiality assessment and prioritization

• Result type: Step 1 (Assess)
• Subsidiary/ business unit: Arla Foods has looked at the full company scope for setting its science-based targets for nature, and has therefore not used the Business Unit Approach.

Arla Foods has completed a materiality assessment of its impacts on nature as part of the SBTN framework, using the technical guidance in Step 1 V1.0.

Material pressure categories for Direct Operations

Water consumption, water pollution (included in direct operations for consistency, even though it was not material according to MST), GHG emissions (excluded because the company has SBTi targets validated), soil pollution, and solid waste

Material pressure categories for upstream activities

Land use, water consumption, water pollution, GHG emissions (excluded because the company has SBTi targets validated), soil pollution, air pollution (included even though it was not material according to MST)

Presence of high-impact commodities: Yes

Presence of conversion-driving commodities: Yes

Presence of EUDR commodities: Yes

Presence of threatened species as per IUCN and CITES: The company does not source any IUCN or CITES threatened species.

• Result type: Step 2 (Prioritize)

Arla Foods has completed a prioritization of its impacts on nature as part of the SBTN framework, using the technical guidance in Step 2 V1.0.

Percentage of upstream volumes in target boundary A: Arla Foods has subnational or better traceability for 88.3% of upstream volumes across all pressure categories.

Freshwater targets

• Target type: Freshwater quantity
• Model selection: Hogeboom’s water quantity global model
• Hydro-basin ID: 4061066980

GSK will reduce its freshwater net withdrawal in its direct operations in the Upper Godavari basin 100% by 2030 compared to an average 2018-2022 baseline.

Land targets

• Target type: No Conversion of Natural Ecosystems

Direct Operations

GSK will have zero conversion of natural ecosystems in its direct operations by 2025, compared with a 2020 cutoff year. 

GSK has low exposure (43.7 hectares) to natural ecosystems in its direct operations and will not convert these natural ecosystems (as defined by the methods) by 2025. GSK is committed to maintaining its state by restoring its green spaces.

*GSK will remediate all past conversion occurring between 2020 and 2025.

Upstream – sourcing from downstream of the first point of aggregation

GSK shall achieve 100%* of volumes of Annex 1a: conversion-driving commodities from areas known to be conversion-free (in all natural lands) by 2030, compared to a 2020 cutoff year. 

GSK will achieve 100%* of volumes of soy, cattle, oil palm, and wood (traded within the EU) from areas known to be deforestation-free by 2026 (in line with EUDR), compared to a 2020 cutoff year. 

GSK will also achieve 100%* of volumes of soy from conversion-free areas (SBTN-defined Conversion Hotspots) by 2030, compared to a 2020 cutoff year.   

GSK will also achieve 100%* of volumes of cattle from conversion-free areas (SBTN-defined Conversion Hotspots) by 2030, compared to a 2020 cutoff year.   

GSK will also achieve 100%* of volumes of oil palm from conversion-free areas (SBTN-defined Conversion Hotspots) by 2030, compared to a 2020 cutoff year.   

GSK will also achieve 100%* of volumes of wood from conversion-free areas (SBTN-defined Conversion Hotspots) by 2030, compared to a 2020 cutoff year.   

Footnotes:

*Based on supply chain position, certain levels of the minimum conversion are permitted, though bounded by cumulative values as described in section 1.5 of the Land Guidance.

GSK does not source coffee and cocoa as a production input, and therefore, it is not included in the scope for SBTN target setting. 

The Annex 1a: conversion-driving commodities in scope for GSK are maize, sugarcane, sugar beets, bauxite, and derivatives. GSK has excluded the following conversion-driving commodities given that they comprise <10% of total conversion-driving commodities (by volume): animal feed by default of being associated with eggs, and iron, zinc, copper, and nickel, which are present in trace amounts embedded in chemical compounds, as well as small amounts of natural rubber. 

GSK does not source any conversion-driving commodities from producers or the first point of aggregation.

• Target type: Landscape Engagement

GSK is engaged in the Hertfordshire Living Rivers Project and committed to a substantial improvement in ecological and social conditions by 2030.

Freshwater targets

• Target type: Freshwater quantity
• Model selection: Approval based on Hogeboom’s water quantity global model
• Hydro-basin ID: 2060022770

Holcim will reduce its water withdrawal in its direct operations in the Haine basin, Belgium, to 2,534,150 m3 by the year 2035, a 38% reduction compared to an average 2020-2024 baseline.

Note: The company used a recharge-versus-pumping study to inform the ambition for this target, which is greater than the basin-level threshold in Hogeboom’s water quantity global model. 

• Target type: Freshwater quantity
• Model selection: Hogeboom’s water quantity global model
• Hydro-basin ID: 2060045150

Holcim will reduce its water withdrawal in its direct operations in the Cyclades basin, Greece, to 53,082 m3 by the year 2030, a 23% reduction compared to an average 2020-2024 baseline.

• Target type: Freshwater quantity
• Model selection: Hogeboom’s water quantity global model
• Hydro-basin ID: 2050016520

Holcim will reduce its water withdrawal in its direct operations in the Onyar basin, Spain, to 174,128 m3 by the year 2030, a 16% reduction compared to an average 2020-2024 baseline.

• Target type: Freshwater quantity
• Model selection: Hogeboom’s water quantity global model
• Hydro-basin ID: 753240

Holcim will reduce its freshwater withdrawals in its direct operations in the Moctezuma basin to 90,808 m3 by 2030 (39% reduction compared to an average 2022-2023 baseline).

Freshwater targets

• Target type: Freshwater quantity
• Model selection: Hogeboom’s water quantity global model
• Hydro-basin ID: 2060551020

Kering will reduce its freshwater withdrawal in its direct operations in the Arno basin to 199.33X ML/year by 2030 (21% reduction compared to an average 2018-2022 baseline).

Kering will reduce its surface water withdrawal for upstream operations in the Arno Basin to 471.14 ML/year by 2030 (21% reduction compared to average 2018-2022 baseline) and its groundwater withdrawal to 548.87 ML/year by 2030 (21% reduction compared to average 2018-2022).

Land targets

• Target type: No Conversion of Natural Ecosystems

Direct Operations

Kering has low exposure to conversion of natural ecosystems in its direct operations, and commits to maintaining this state. Any conversion associated with Kering direct operations will not convert critical habitat or high conservation value areas by 2025.

Kering will remediate any conversion occurring until 2025.

Upstream – sourcing from producers or first points of aggregation

Kering will achieve 100% volumes of cattle (derived leather) sourced from Europe in areas known to be deforestation-free by 2025 compared to a 2020 cutoff year.

Kering will achieve 100% volumes of cattle (derived leather) from areas known to be deforestation-free by 2027, compared to a 2020 cutoff date.

Kering will achieve 100% volumes of cattle (derived leather) from areas known to be conversion-free in SBTN conversion hotspots by 2027, compared to a 2020 cutoff date.

Kering will remediate all past conversion occurring between 2020 and the target year indicated above (associated with its share of volumes sourced).

*Kering does not source soy, oil palm, wood, cocoa, coffee or rubber from producers or the first points of aggregation.

*Kering does not source any other conversion-driving commodities (Annex 1a) from producers or the first points of aggregation.

Upstream – sourcing from downstream of the first point of aggregation

Kering will achieve 100% volumes of cattle (derived leather) sourced from Europe in areas known to be deforestation-free by 2027, compared to a 2020 cutoff year.

Kering will achieve 100% volumes of cattle (derived leather) sourced from areas known to be conversion-free in SBTN-defined conversion hotspots by 2027.

Kering will achieve 100% volumes of wood as conversion-free by 2030, with 100% deforestation-free by 2025.

Kering will achieve 100% volumes of rubber as conversion-free by 2030, with 100% deforestation-free by 2025.

Kering will achieve 100% volumes of cotton from areas known to be deforestation and conversion-free by 2030, compared to a 2020 cutoff year.

*Kering does not source soy, oil palm, cocoa, or coffee from downstream of the first point of aggregation.

*Kering does not source any other conversion-driving commodities (Annex 1a) from downstream of the first point of aggregation.

• Target type: Land Footprint Reduction

Kering commits to reduce absolute agricultural land footprint (in hectares), from upstream impacts by 3% by 2030 from a 2022 base year. 

• Target type: Landscape Engagement

Kering is engaged in the Good Growth Company Mongolia Regenerative Cashmere Project in Mongolia, the Olive Leaf – GRASS Project Sheep Wool & Leather in South Africa, and the Organic Cotton Accelerator Regenerative Cotton Project in India, and committed to a substantial improvement in ecological and social conditions by 2030.

Materiality assessment and prioritization

• Result type: Step 1 (Assess) 
• Subsidiary/ business unit: Unibail-Rodamco-Westfield (URW) has looked at the full company scope for setting its science-based targets for nature and has not used the Business Unit Approach.

Unibail-Rodamco-Westfield has completed a materiality assessment and prioritization of its impacts on nature as part of the SBTN framework, using the technical guidance in Steps 1 & 2 v1.1.

Material pressure categories for direct operations: 

• Land use (LU)
• Land use change (LUC)
• Water use (freshwater quantity)
• Soil pollution 

Material pressure categories for upstream activities:

• Land use (LU) 
• Land use change (LUC) 
• Water use 
• Water pollution 
• Soil pollution 

Presence of high-impact commodities: Yes

Presence of conversion-driving commodities: Yes

Presence of EUDR commodities: Yes

Presence / absence of threatened species as per IUCN and CITES: No

• Result type: Step 2 (Prioritize)
• Subsidiary/ business unit: Unibail-Rodamco-Westfield (URW) has looked at the full company scope for setting its science-based targets for nature and has not used the Business Unit Approach.

Unibail-Rodamco-Westfield has completed a materiality assessment and prioritization of its impacts on nature as part of the SBTN framework, using the technical guidance in Steps 1 & 2 v1.1.

Percentage of volumes with subnational traceability (i.e. volumes that can be placed in Target Boundary A), across pressure categories: 0%

Freshwater targets

• Target type: Freshwater quantity
• Model selection: Hogeboom’s water quantity global model
• Hydro-basin ID: 2050016520

URW will reduce its freshwater withdrawal in its direct operations in the Ter Llobregat System basin, Spain, to 204,400.56 m3 by the year 2030, 16% reduction compared to an average 2018–2023 baseline*.

*Note: 2020 was excluded from the base year average as it is a non-representative year due to COVID.

As of Feb 2025, companies submit target-setting milestones to SBTN’s independent validation host, the Accountability Accelerator, for independent validation.

Prior to the launch of the validation service, the first science-based targets for nature were approved during a validation pilot conducted by the Science Based Targets Network (SBTN) between June 2023 and June 2024. The pilot started right after SBTN released the first corporate science-based target-setting methods for nature in May 2023. These methods have now been updated and were published in July 2024, alongside new enabling corporate materials.

Learn more about results from the corporate pilot here and about the way SBTN leveraged learnings to issue updated technical guidance in July 2024. Case studies featuring the target-setting journeys of individual pilot companies can be found here.

Independent validation is the process of assessing whether company targets and their target preparation work follow the rules set out by SBTN. It provides companies with confirmation that their nature targets are in line with the best available science, a critical step in assuring the credibility, comparability and robustness of the targets. This service is provided by SBTN’s independent validation host, the Accountability Accelerator. 

Not every company that validates its science-based progress publicly discloses their results. While encouraged, doing so is not mandatory, and companies may choose not to for a variety of reasons. 

Public disclosure via the SBTN target tracker is required, however, before companies can make any public claims about their target-setting work (e.g., referencing their targets in a sustainability report). Learn more about the disclosure process in our Claims and Disclosure Guidance. 

At the top of  this page, we report aggregate numbers that include all companies with successfully validated results. However, only specific claims from companies that have elected to publicly disclose their target-setting work are listed in the target tracker.

Response options refer to the actions that a company could take when implementing science-based targets for nature to make progress toward its achievement — likely reflected in the target indicator – that results in improvements in the state of nature.

In terms of corporate response options, the current freshwater targets for quantity and quality, as well as the current land targets on no conversion and land footprint reduction, focus primarily on avoidance and reduction actions, while the landscape engagement target primarily drives regeneration and restoration actions.

SBTN will be releasing additional resources on target implementation (Step 4: Act) in 2026. 

In the meantime, the response option database provides initial resources for companies.

In all cases, implementing the full range of response options within SBTN’s Action Framework will help companies reach their targets more effectively and generate positive, long-lasting changes for nature. SBTN introduced the Action Framework (AR3T) in its initial guidance in 2020 to highlight key types of actions all companies can get started on:

• Avoid and reduce the pressures on nature loss, which would otherwise continue to grow.
• Regenerate and restore so that the state of nature can recover
• Transform systems, at multiple levels, to address the drivers of nature loss.

Companies setting science-based targets for nature will be expected to use some combination of these actions in order to meet their targets. To retain legitimacy and avoid greenwashing, companies will be expected to put sufficient effort into avoidance and reduction (i.e. mitigation actions), before moving to the other steps.

After validating and disclosing targets, companies are required to publicly report the company’s pressure indicators and progress against published targets on an annual basis. 

There are no specific requirements regarding where progress against published targets should be disclosed, as long as it is publicly available. SBTN recommends disclosure through standardized, comparable data platforms such as CDP’s Water Security and/or Forests annual questionnaire, though annual reports, sustainability reports, and a company’s website are acceptable. This is part of SBTN’s general requirements for companies.