Accelerating the Path to Freshwater Targets–Case Study: Limak Cement

August 4, 2026 — Limak Cement has taken an important step toward setting science-based freshwater targets by validating its assessment of where freshwater-related impacts are most material across its direct operations.

In June 2026, the Turkish cement producer validated its materiality assessment and prioritization work using SBTN’s Steps 1 and 2 V1.2 guidance. The process helped the company identify the basins where freshwater action should begin, creating a credible foundation for target-setting.

To focus its initial work where it had the strongest data, operational control, and ability to act, Limak Cement used SBTN’s accelerated pathways to narrow its scope across three dimensions:

The company used all three accelerated pathways available, narrowing its focus by: 

• Business unit: 7 integrated cement plants in Türkiye
• Realm: freshwater
• Value chain segment: direct operations

“SBTN’s accelerated pathways let us move from ambition to validated progress without losing focus. For Limak Cement, freshwater in our direct operations was the natural place to start — it is material to the business, well supported by our own site-level data, and tied directly to the basins where we can make a real difference. This first milestone gives us a clear foundation for setting science-based freshwater targets where they count.”  — M. Erkam Kocakerim, Global CEO, Limak Cement

Equipped with this credible foundation, Limak’s next move is targets. Through SBTN’s Step Up for Nature initiative, the company has signaled its ambition to submit freshwater targets for validation by December 2026. 

The company intends to take Step 3 freshwater targets forward in the priority basins identified in Steps 1 & 2 — carrying out further baseline work, reviewing the relevant hydrological models and thresholds, consulting stakeholders, and preparing the target-setting documentation for validation. 

Learn more: 

• Learn more about SBTN’s accelerated pathways.
• Find Limak Cement’s Step 1 & 2 disclosure on the SBTN Target Tracker.
• Read more about Limak Cement’s experience in this case study.