Why set SBTs?

To identify and prioritize what matters most

SBTN helps companies identify where nature-related impacts, dependencies, and risks are most material across their operations and value chains — and where action should come first. By uncovering hidden vulnerabilities such as water stress or supply chain exposure, SBTN gives companies a clearer, science-based basis for prioritizing action. This helps companies focus limited resources where they matter most, reduce exposure to nature-related disruption, and strengthen long-term operational resilience.

“After getting the Steps 1 & 2 results, we took quick actions to mitigate risk for some sourcing locations” ~ pilot company

To build credibility

SBTN helps companies build credibility with investors, lenders, customers, regulators, and other stakeholders by providing a science-based and validated basis for action on nature. In a market where nature claims are increasingly scrutinized, SBTN gives companies a more defensible way to show that they are taking measurable, evidence-based steps to understand and manage their nature-related impacts, dependencies, and risks. This can strengthen trust, protect reputation, support access to capital, and signal that the company is preparing for a future in which nature-related performance is increasingly linked to business resilience.

To move from disclosure to science-based action

SBTN complements CSRD, TNFD, and other reporting frameworks by helping companies move from assessment and disclosure to clearer prioritization, target-setting, and action. At the same time, the SBTN process can strengthen future reporting by giving companies a more robust, science-based basis for understanding and explaining their most material nature-related impacts, dependencies, risks, and opportunities.

To strengthen decision-making and long-term resilience

Building science-based targets into business strategy helps companies manage nature-related risk and opportunity over time. Rather than being an added reporting burden, science-based targets for nature can help companies make better decisions about sourcing, operations, investments, and supply-chain resilience.

“This assessment is really helping a lot of other conversations about capital allocation and procurement, and there’s a lot of benefit in that” ~Alpro

They provide clarity on how much is enough

Targets set using SBTN methods are aligned with local and global ecological limits and account for people’s needs.

They provide a consistent science-based approach

SBTN’s standardized approach is distinct from more general or self-defined targets because it provides a consistent way to arrive at a right-sized target, rather than simply indicating a direction of travel. Progress can also be independently validated through the Accountability Accelerator, giving companies and stakeholders greater confidence that targets and milestones are grounded in a credible, science-based process.

They cover impacts beyond direct operations

SBTN’s approach requires companies to assess impacts across direct operations and upstream value chains before setting targets, helping ensure action is based on a fuller picture of where nature-related impacts sit.

They are location-specific

Nature impacts are not uniform. For example, freshwater challenges are local, so freshwater targets need to be local too. One company-wide global target is often not enough to drive the right action in the right places.

SBTN is designed to build on and align with what companies are already doing as part of their broader sustainability strategy. It complements related frameworks and reporting requirements, including CSRD and TNFD, by helping companies move from assessment and disclosure into science-based target-setting and action.

“By doing SBTN you are paving the way for other frameworks – at least from a data perspective, the process is extremely rigorous and science-based.” ~ pilot company

Companies do not need to solve everything at once. Science-based targets for nature give companies a structured, credible way to start — focusing on what matters most first, then building over time.