Science Based Targets for Nature Guidance

According to the World Economic Forum, over $44 trillion of global GDP (more than half the world’s total) is moderately or highly dependent on nature. Yet, nature loss continues at unprecedented rates, with 1 million species threatened with extinction. The next wave of science-based sustainability strategy for organisations will prioritise nature and biodiversity principles. Building on the global success of the Science Based Targets initiative (SBTi), which has guided more than 5,000 companies in setting measurable greenhouse gas (GHG) reduction goals, the Science Based Targets Network (SBTN) expands this concept to include the natural systems that underpin life and business, encompassing land, ocean, freshwater, biodiversity and climate. The science based targets for nature guidance provides organisations with a structured, science-backed framework to quantify, manage and reduce their impacts on these natural systems, thus helping businesses become truly nature positive and resilient in the face of ecological and economic change.

What Are Science Based Targets for Nature (SBTN)?

The Science Based Targets Network (SBTN) is a global collaboration of over 80 environmental and scientific organisations, including the United Nations Global Compact, World Resources Institute (WRI), World Wildlife Fund (WWF) and Carbon Disclosure Project (CDP).

Its goal is to translate the latest Earth system science into practical business action. The SBTN framework builds on the foundations laid by the SBTi but goes further by providing companies with a methodology to:

• Identify and prioritise their impacts and dependencies on nature.
• Set measurable, time-bound targets for reducing negative impacts.
• Restore and regenerate ecosystems where possible.
• Integrate nature-based metrics into corporate sustainability governance.

While SBTi targets focus on mitigating climate change through emissions reduction, science based targets for nature guidance are focused on addressing a wider set of ecological drivers, from land-use change to freshwater consumption and biodiversity degradation.

As outlined in the SBTN Corporate Manual (July 2024), this approach is grounded in a five-step process that helps companies “reduce pressures on nature, restore ecosystems and transform business models to operate within planetary boundaries.”

Why the Science Based Targets for Nature Guidance Matters

The science based targets for nature guidance arrives at a time when businesses can no longer afford to treat climate and biodiversity as separate challenges. A huge swath of terrestrial environments and marine ecosystems that businesses rely on have been significantly altered by human activity. These changes threaten supply chains, material availability and long-term profitability.

For businesses, this framework matters because it:

• Moves sustainability beyond carbon neutrality towards nature positivity.
• Quantifies risks related to nature loss and resource scarcity.
• Aligns with global reporting frameworks like the Taskforce on Nature-related Financial Disclosures (TNFD) and the EU Corporate Sustainability Reporting Directive (CSRD).
• Supports investors and regulators seeking transparent, science-aligned disclosures.

The science based targets for nature guidance aims to transform corporate sustainability into proactive environmental stewardship that embeds measurable action within the very structure of the business strategy.

The Five Core Domains of the SBTN Framework

The science based targets for nature guidance is built around five interconnected domains that define how businesses interact with Earth’s systems: Land, Ocean, Freshwater, Biodiversity and Climate. Each represents a vital component of the planet’s ecological balance.

1. Land
Land systems support food production, material sourcing and carbon sequestration. The SBTN framework urges companies to:

• Commit to zero conversion of natural ecosystems post-2020.
• Restore degraded land and protect soil health.
• Track land-use intensity across supply chains.

Industries such as agriculture, construction and forestry are prioritised under this domain.

2. Ocean
Oceans regulate climate, absorb carbon and provide livelihoods for over 3 billion people. The SBTN calls on organisations to reduce marine pollution, manage fisheries sustainably and prevent coastal degradation.
Targets include:

• Minimising nutrient and plastic runoff.
• Protecting blue carbon ecosystems (mangroves, seagrasses).
• Restoring marine biodiversity through conservation partnerships.

Learn More: Ocean Science for Sustainable Development | Tunley Environmental

3. Freshwater
Freshwater systems are under severe pressure, with 84% of freshwater species experiencing population decline since 1970 (WWF, 2022).
The SBTN guidance encourages:

• Reducing water withdrawals in stressed basins.
• Preventing chemical and nutrient pollution.
• Restoring wetlands and riparian zones.

Companies are advised to conduct Water Footprint Assessments (WFA) to measure blue, green and grey water use, ensuring sustainable operations throughout supply chains.

Learn More: Company Water Footprint Assessment | Tunley Environmental

4. Biodiversity
Biodiversity provides the foundation for resilient ecosystems. Under the science based targets for nature guidance, companies should:

• Quantify biodiversity impacts using methods like Supply Chain Biodiversity Footprint (SCBF) or Global Biodiversity Score (GBS).
• Set measurable restoration goals.
• Implement actions contributing to a nature positive outcome by 2030.

Learn More: Carbon Emissions and Biodiversity

The Updated Five-Step Target-Setting Process

The SBTN Corporate Manual (July 2024) formalises a five-step process for developing and implementing science based targets for nature, building on lessons learned from pilot companies and sector feedback.

Image credit: The SBTN Corporate Manual (July 2024)

Step 1: Assess

• Identify how the business interacts with nature through its operations and supply chains.
• Use spatial data, lifecycle assessment (LCA) and ecological mapping tools.
• Evaluate dependencies on land, water and biodiversity resources.

Step 2: Interpret and Prioritise

Prioritise environmental issues that are material to the organisation and significant from a scientific standpoint. The Corporate Manual recommends focusing on “where the company’s footprint intersects with the greatest ecological pressures.” Prioritisation should also consider regulatory exposure and stakeholder expectations.

Step 3: Measure

• Quantify impacts and dependencies using standardised indicators.
• Measure pressures such as water withdrawal, land conversion, pollution and GHG emissions.
• Establish baseline data to enable year-on-year comparisons.

Step 4: Set and Disclose

• Set measurable targets and publicly disclose them through SBTN-approved channels.
• Targets must be time-bound, science-aligned and independently validated.
• Disclosure is encouraged in sustainability reports or TNFD-aligned statements.

Step 5: Act

• Implement nature-positive actions across operations and supply chains.
• Integrate targets into corporate governance, procurement, and R&D.
• Establish internal accountability systems with board oversight.

This stepwise process makes the science based targets for nature guidance both rigorous and actionable, ensuring measurable change rather than aspirational commitments.

The Bottom Line

Implementing science based targets for nature guidance effectively requires integration into broader corporate strategy, governance and reporting. This guidance provides businesses with the structure and scientific rigour needed to operate within the planet’s ecological limits, bridging the gap between climate and nature. When integrated alongside SBTi targets, the SBTN framework creates a unified path towards a resilient, nature positive world.