SBTN: Science Based Targets for Nature

What It Is

The Science Based Targets Network (SBTN) is a collaboration of over 80 organizations — including SBTi partners, conservation organizations, and research institutions — that develops methods and guidance for companies to set science-based targets for nature. Founded in 2019 and building on the SBTi model for climate, SBTN extends science-based target-setting to address the full spectrum of nature loss: land degradation, freshwater pollution and scarcity, ocean degradation, and biodiversity decline.

SBTN's approach follows a five-step process:

Step 1: Assess — Evaluate the company's material impacts and dependencies on nature across the value chain, using tools like ENCORE, SBTN's Materiality Screening Tool, and the TNFD LEAP approach.

Step 2: Interpret and Prioritize — Identify which pressures on nature the company contributes to most significantly and in which locations.

Step 3: Measure, Set, Disclose — Establish baseline measurements, set targets using SBTN methods, and disclose targets and progress.

Step 4: Act — Implement the AR3T framework (Avoid, Reduce, Restore & Regenerate, Transform) to achieve targets.

Step 5: Track — Monitor progress, report publicly, and recalibrate as science evolves.

SBTN's first release (May 2023) covered targets for freshwater (quantity and quality) and land (no conversion of natural ecosystems, land footprint reduction, and landscape engagement). The first ocean targets followed in March 2025. Biodiversity is partly covered within the freshwater, land, and ocean targets, with a fuller analysis in development.

The AR3T action framework establishes a clear hierarchy: companies must first avoid and reduce their negative impacts on nature before pursuing restoration and regeneration. Transformation refers to systemic changes in business models and value chains needed for nature-positive outcomes.

Who Uses It

• Companies with significant land use impacts — agriculture, forestry, mining, real estate, infrastructure
• Companies with freshwater dependencies — food and beverage, utilities, manufacturing, agriculture
• Companies already setting SBTi targets looking to extend to nature
• Companies subject to CSRD — ESRS E4 asks about nature-related targets; SBTN provides the methodology
• Companies aligning with the Kunming-Montreal GBF — Target 15 calls for business actions to reduce biodiversity loss, which SBTN targets can demonstrate
• Early movers — SBTN's Corporate Engagement Program had 300 members across 40 countries at the end of 2025, and as of September 2026, 18 companies had validated nature targets, per SBTN's target tracker

Key Requirements

Freshwater targets:

• Quantitative targets for freshwater withdrawal reduction in water-stressed basins
• Water quality targets for priority pollutants in receiving water bodies
• Location-specific targets based on basin-level water stress and ecological conditions

Land targets:

• No conversion of natural ecosystems (aligned with deforestation-free commitments)
• Land footprint reduction targets for high-impact commodities
• Landscape engagement targets that support restoration and regeneration in the areas where the company operates or sources

Cross-cutting requirements:

• Value chain coverage — targets must address impacts across upstream supply chains, not just direct operations
• Location-specific — targets must reflect local ecological conditions, not just global averages
• Science-based thresholds — targets derived from planetary boundaries, ecosystem tipping points, and species conservation science

How to Implement

Phase 1: Materiality Screening (1-3 months) Use SBTN's Materiality Screening Tool and ENCORE to identify which nature-related pressures your company contributes to most significantly and in which geographies. Prioritize land, freshwater, and ocean (current available target areas).

Phase 2: Baseline Measurement (2-4 months) Establish quantitative baselines for priority pressure areas. For freshwater: water withdrawal by basin, pollutant loads by receiving water body. For land: commodity-linked deforestation exposure, land footprint by commodity and geography.

Phase 3: Target Setting (2-3 months) Apply SBTN methodologies to set targets for each priority area. Freshwater targets are set at the basin level. Land targets are set at the commodity and landscape level. Ensure targets are consistent with science-based thresholds.

Phase 4: Action Planning (1-3 months) Develop action plans following the AR3T hierarchy. For each target, identify specific avoid, reduce, restore, and transform actions. Build these into procurement policies, supplier engagement programs, and operational plans.

Phase 5: Validation and Disclosure Submit targets for validation through SBTN's validation host, the Accountability Accelerator. Disclose targets and progress publicly. Monitor and report annually.

Relationship to Other Frameworks

SBTi: SBTN is designed as SBTi's complement for nature. Companies should set both SBTi climate targets and SBTN nature targets for comprehensive environmental target-setting.

TNFD: TNFD provides the disclosure framework; SBTN provides the target-setting methodology. TNFD's LEAP approach generates the assessment data that informs SBTN target-setting.

Natural Capital Protocol: The Protocol provides the measurement and valuation methodology that supports SBTN baseline assessments.

GBF Target 15: The Kunming-Montreal framework calls for businesses to reduce negative biodiversity impacts — SBTN targets provide the specific, measurable commitments that demonstrate this.

CSRD/ESRS E4: ESRS biodiversity disclosures ask about targets and transition plans — SBTN-validated targets provide a credible response.

Why It Matters

SBTN matters because nature loss is accelerating and interconnected with climate change, yet corporate target-setting for nature has lagged far behind climate target-setting. SBTi created a standardized, credible framework for climate targets; SBTN is building the equivalent for nature.

The framework addresses a critical gap: many companies have climate targets but no equivalent targets for water, land, or biodiversity — despite evidence that nature loss poses comparable financial risks and that climate and nature goals are deeply interconnected (land-use change, mostly deforestation, produced about half of the 22% of global net emissions that came from agriculture, forestry, and other land use in 2019, per the IPCC; ecosystem degradation reduces carbon sink capacity).

SBTN is still emerging, with freshwater, land, and ocean targets available and a fuller treatment of biodiversity in development. Companies that engage now — starting with assessment and available target areas — will be ahead of the curve when comprehensive nature targets become mainstream expectations.