Nature Action 100 Company Benchmark

About this Report

The Nature Action 100 Company Benchmark measures the initiative’s 100 companies’ progress toward the Nature Action 100 Investor Expectations for Companies – a set of timely and necessary corporate actions that will help protect and restore ecosystems. The benchmark comprises six high-level indicators aligned with the investor expectations that cover ambition, assessment, targets, implementation, governance, and engagement. Within these indicators are 17 sub-indicators and 50 metrics.   

The Nature Action 100 Company Benchmark is based on extensive research, public disclosures and data, and expert analysis and consultation. The benchmark will support investors in better understanding the material nature-related financial risks and opportunities in their portfolios and how they can manage these to protect the long-term economic interests of their clients and beneficiaries. Specifically, the company benchmark assessments will be used to inform and support investor participants’ engagement and dialogue with companies. Companies can use this information to understand their progress toward the Investor Expectations for Companies.    

Nature Action 100 released the results of its first benchmark assessments of the initiative’s 100 companies at the United Nation’s Biodiversity Conference (COP16) in October 2024. The initiative will continue to monitor and assess corporate progress to provide crucial insight into nature action across key sectors. 

Key outcomes

• The majority of companies disclose an ambition: Over two-thirds of companies (68) disclose a commitment to protect nature and two-thirds (46) of those have commitments that extend through company value chains.
• Few companies disclose robust nature-related assessments which are vital to developing credible plans: Only one company discloses evidence of a comprehensive materiality assessment of nature-related dependencies, impacts, risks, or opportunities. A few others have made early-stage progress.
• A significant number of companies disclose nature targets and plans to implement them: 47 companies disclose targets to avoid or reduce their impact on nature and over three-quarters (37) of these companies also disclose strategies for achieving those goals. However, no companies disclose evidence that their targets stem from assessments of material nature-related dependencies, impacts, risks, and opportunities.
• Companies disclose limited progress towards recognizing and protecting the rights of Indigenous Peoples and local communities: Only 31 companies meet at least one of the five benchmark metrics related to respecting and upholding the rights of Indigenous Peoples and local communities, who play crucial roles in biodiversity conservation, restoration, and stewardship. No company meets all the criteria.

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