About this question 

Targets and indicators are critical to effective practices within a company. This question establishes if your company has set targets to limit impacts on nature across different areas of interest. Please note that although relevant, freshwater ecosystems is already captured in the water section, and climate in the climate section. To drive effective progress, targets should be specific, measurable, achievable, realistic and time bound (SMART). Targets should be approved by the company’s senior management, and relevant employees should be accountable for the monitoring and achievement of KPIs.

When setting these targets, your company should consider how those targets are related to your own operations and/or your value chain, as well as the geographical scope of those targets, if relevant, to specify where the impacts occur and where efforts are focused.

• Select one or more impact area if you can demonstrate that your company has set formal targets to address it
• Select none if there are no formal targets in place to address your company’s nature impacts

CSRD:

Under the CSRD context, companies should ensure that these targets are informed by and/or aligned with the Kunming-Montreal Global Biodiversity Framework, the EU Biodiversity Strategy for 2030, and other national policies and legislation related to biodiversity and ecosystems.

Answer options: Biodiversity, Land & forests.

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ebd_Mg

Mapping: Aligned with Textile Exchange Materials Benchmark (IA-2-2)

Evidence

Either

• Link to published targets (e.g., progress report on corporate website, Sustainability report, Annual Report)

or

• Internal strategy or program, documentation indicating targets

and

• Evidence of oversight by board/senior leadership (e.g., ESG Committee minutes, CSR/Sustainability Director report, board/senior management resolutions or meeting minutes)

Topic areas

Land use, habitat protection

About this question 

Science-based targets (SBTs) show companies how much and how quickly they need to reduce their impact on nature. SBTs give companies a clear pathway to competitiveness and resilience by using science to define their role in protecting and restoring nature. Reversing nature loss in line with science will create a future of resilient businesses, healthy cities and sustainable economies. It is also essential if we are to achieve our global climate targets to halve emissions by 2030. Having an approved SBT demonstrates the company’s alignment with the specific level of effort required considering its own circumstances. This question asks whether your company is actively working towards aligning its nature targets to the SBTN.

• Answer yes if you can provide evidence that your company is planning to align its nature targets to the SBTN framework
• Answer no if you cannot provide evidence that your company is planning to align its nature targets to the SBTN framework, or if there is no plan in place to align with such framework

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ebd_Mw

Mapping: Aligned with Textile Exchange Materials Benchmark (IA-2-3)

Evidence

Either

• Link to public statement committing to the alignment with SBTN (e.g.,public statement on corporate website, Sustainability report, Annual Report)

or

• Internal strategy, program or documentation expressing the company’s commitment to align with the SBTN framework

and

• Evidence of oversight by board/senior leadership (e.g., ESG Committee minutes, CSR/Sustainability Director report, board/senior management resolutions or meeting minutes)

Optional Supplementary evidence:

• Alignment plan: a timeline or roadmap outlining the steps and milestones for aligning the company’s nature targets with the SBTN framework
• Engagement with SBTN and records of communication or collaboration
• Periodic reports or updates on the company’s progress toward aligning its nature targets with the SBTN framework

Topic areas

Land use, habitat protection

About this question 

Increasingly companies are taking steps to understand their impacts on nature within a more cohesive framework. The creation of a specific program or strategy to reduce nature-related impacts demonstrates a company’s commitment to this area.

This question seeks evidence that there is a strategic plan in place to achieve and progress on your company’s nature-related targets, systematically over time. The program or strategy should include: formal accountability defined, specific initiatives that are planned with defined timelines to achieve target and a dedicated budget.

• Answer yes if you can provide evidence that your company has implemented a strategic plan, initiative or program to achieve its nature-related targets
• Answer no if your company has not implemented a plan or program to achieve its nature-related targets

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ebd_NA

Mapping: Aligned with Textile Exchange Materials Benchmark (BI-1-1)

Evidence

Either

• Links to published company’s official sustainability or biodiversity strategy document outlining their nature-related targets and the program or strategy (detailed implementation plan, including timelines, milestones, and responsible parties) in place to achieve them. (e.g., corporate website, Sustainability report, Annual Report)

or

• Internal sustainability or climate strategy document outlining their nature-related targets and the program or strategy (detailed implementation plan, including timelines, milestones, and responsible parties) in place to achieve them

and

• Evidence of oversight by board/senior management (e.g., ESG Committee minutes, CSR/Sustainability Director report, board/senior management resolutions or meeting minutes)

Optional Supplementary evidence:

• Nature program or strategy documentation: official documentation outlining the company’s nature program or strategy, including objectives, key performance indicators, and implementation plan
• Integration with overall sustainability strategy: evidence of how the nature program or strategy is integrated into the company’s overall sustainability strategy, goals, or reporting framework
• Governance and accountability: information on the roles and responsibilities of key personnel or departments involved in the implementation and management of the nature program or strategy
• Initiatives and projects: descriptions of specific initiatives or projects undertaken as part of the nature program or strategy, including their alignment with the company’s nature-related targets
• Monitoring and evaluation: records of ongoing monitoring and evaluation of the nature program or strategy, including progress toward achieving nature-related targets

Topic areas

Land use, habitat protection

About this question 

Avoidance measures are aimed at preventing impacts from happening in the first place, including moving to a more circular use of materials, to eliminate the impact entirely. Companies introducing avoidance measures should consider how this impacts people in their transition planning and rule out any unintentional consequences of their actions.

Effective sourcing restrictions are often linked to a thorough risk assessment that considers actual and potential risks to biodiversity and species. This includes assessing the impact of practices like deforestation for new cotton fields, the reduction of farming areas for food production in favor of raw material production (like wool or leather), and the risks posed by introducing foreign animal species which can disrupt local ecosystems.

Examples of sourcing restrictions that companies may include as part of their procurement policies are the avoidance of: deforestation and land use conversion, sourcing “high risk” species and/or materials, use of “high risk” production techniques, sourcing from “high risk” areas or regions, and “high risk” suppliers.

This question is an opportunity to demonstrate if your company has eliminated any “high risk” materials, practices, suppliers, or geographies from its sourcing portfolio to avoid an impact happening in the first place, beyond just adhering to regulations such as CITES or other local legislation.

• Answer yes if you can demonstrate that your company sets any sourcing restrictions due to nature-related risks, informed by a comprehensive risk assessment considering biodiversity and ecosystem impacts.
• Answer no if your company does not set any sourcing restrictions due to nature-related risks

Applicability: Brand, Brand and Retailer

Reference ID: ebd_NQ_b

Mapping: Aligned with Textile Exchange Materials Benchmark (IA-3-1)

Evidence

Either

•  Link to public statement outlining the company’s sourcing policies and guidelines that incorporate nature-related risk considerations (e.g.,public statement on corporate website, Sustainability report, Annual Report). This public information should include information on any specific restrictions, such as prohibited materials or high-risk regions

or

• Internal documentation outlining the company’s sourcing policies and guidelines that incorporate nature-related risk considerations including information on any specific restrictions, such as prohibited materials or high-risk regions

and

• Evidence that these policies and guidelines have been internally communicated to the relevant teams

and

• Evidence that these policies and guidelines have been communicated to suppliers

and

• Evidence of oversight by board/senior leadership (e.g.,ESG Committee minutes, board/senior management resolutions, CSR/Sustainability Director report)

Optional Supplementary evidence:

• Documentation of the company’s due diligence processes for identifying and mitigating nature-related risks in its supply chain
• Evidence of supply chain traceability measures, such as certifications, chain-of-custody systems, or supplier declarations

Topic areas

Land use, habitat protection

About this question

Mechanisms and actions implemented by a company to reduce impacts indirectly at Tier 4 and 3 on nature can include process changes, supplier engagement, shifting to a more circular design and business models. This question asks a company to identify if indirect measures have been taken through procurement policies and other forms of documentation and/or through direct action with suppliers or relevant stakeholders.

Your organization should have identified potential raw material production areas or sourcing activities that may adversely affect biodiversity and ecosystems, particularly those that impact local communities that depend on these ecosystems. When engaging with affected communities, it should provide an explanation of how their concerns were incorporated into the actions taken and implemented measures to prevent negative impacts on ecosystem services that are relevant to them. If certain impacts are unavoidable, outline the plans in place to minimize them and implement mitigation measures aimed at preserving the value and functionality of priority services.

Examples of indirect measures would be sourcing policies/requirements or standards and certifications for cropping, grazing, and/or forestry systems.

Examples of direct measures would be the implementation of programs and partnerships with suppliers/producers. Programs can be designed to achieve impact reduction or restoration/regeneration, for example.

• Answer yes if you can demonstrate that your company has implemented any of the measures mentioned above
• Answer no if your company has not implemented any of the measures mentioned above

Applicability: Brand, Brand and Retailer

Reference ID: ebd_Ng_b

Mapping: Aligned with Textile Exchange Materials Benchmark (IA-3-2)

Evidence

Either

• Link to public statement outlining the company’s sustainable sourcing policies and guidelines related to fiber and raw materials production (e.g., public statement on corporate website, Sustainability report, Annual Report). This public information should include information on any specific restrictions or measures implemented

or

• Internal documentation outlining the company’s sustainable sourcing policies and guidelines related to fiber and raw materials production including information on any specific restrictions or measures implemented

and

• Evidence that these policies and guidelines have been internally communicated to the relevant teams

and

• Evidence that these policies and guidelines have been communicated to suppliers

and

• Evidence of oversight by board/senior leadership (e.g., ESG Committee minutes, board/senior management resolutions, CSR/Sustainability Director report)

Optional Supplementary evidence:

• Records of supplier assessments or audits focused on nature-related impacts during fiber and raw materials production
• Descriptions of specific initiatives or projects aimed at reducing the environmental impacts of fiber and raw materials production
• Records of ongoing monitoring and evaluation of the effectiveness of measures implemented to reduce nature-related impacts during fiber and raw materials production
• Documentation of consultations with affected communities regarding impacts on biodiversity and ecosystems related to fiber and raw materials production.
• Records of assessments identifying specific sites, raw material production areas, or sourcing activities with negative or potentially negative impacts on affected communities.
• Plans or reports detailing measures implemented to avoid negative impacts on ecosystem services relevant to affected communities.
• Documentation of mitigation measures for unavoidable impacts, aiming to maintain the value and functionality of priority ecosystem services.

Topic areas

Land use, habitat protection

About this question

Companies can implement programs to restore, regenerate, or compensate within or beyond their supply chains. Restoration primarily aims to return degraded ecosystems to their near-original natural state, while regenerative actions, which are mainly applied in working (productive) landscapes, aim to increase ecological integrity in providing nature’s contributions to people.

This question seeks to understand if your company is taking direct action to restore, regenerate, or compensate for Nature impacts specifically in the areas where it operates or has significant impacts. This excludes general offsetting activities or actions taken in unrelated areas. Actions can include regenerative agriculture programs, protection, or restoration of natural habitats, and supporting nature-based solutions or conservation programs within the operational areas. Other actions to restore, regenerate, or compensate may include supporting individual species recovery plans, rewilding, regenerative agroecology, and rehabilitation of degraded habitat in the areas of operation or direct impact.

• Answer yes if you can provide evidence that your company has implemented measures to restore and/or regenerate nature
• Answer no if your company has not implemented measures to restore and/or regenerate nature

Applicability: Brand, Brand and Retailer

Reference ID: ebd_Nw_b

Mapping: Aligned with Textile Exchange Materials Benchmark (IA-3-3)

Evidence

Either

• Link to public statement outlining the company’s strategy to implement measures to restore and/or regenerate nature (e.g., public statement on corporate website, Sustainability report, Annual Report)

or

• Internal documentation outlining the company’s strategy to implement measures to restore and/or regenerate nature

and

• Documentation of the company’s process for identifying and prioritizing areas with significant nature-related impacts

and

• Information on specific restoration or regeneration measures, such as habitat restoration, reforestation, soil regeneration, or biodiversity enhancement initiatives, and records of restoration and regeneration projects undertaken, including project plans, budgets, timelines and progress updates

and

• Evidence of oversight by board/senior leadership (e.g.,ESG Committee minutes, board/senior management resolutions, CSR/Sustainability Director report)

Topic areas

Land use, habitat protection

Question: Retailer path

 Did your company’s purchasing strategy include decoupling economic growth from natural capital depletion?

 Question: Brand and Retailer path

 Did your company’s fiber and raw materials sustainability strategy and purchasing strategy include decoupling economic growth from natural capital depletion?

About this question  

For: Brand, Retailer

Decoupling economic growth from resource consumption is key to ensuring future economic growth while remaining within the planetary boundaries. There are a variety of metrics used to monitor and track this positive outcome.

Examples may include: by increasing the use of existing products and materials through service-based business models, by increasing the use of existing products and materials (e.g., design for durability, traceability, recyclability, disassembly), and/or by the reduction of virgin fibers and raw materials used relative to our economic growth (intensity reduction).

This question aims to see if a company’s strategy has an explicit intention (outcome) to decouple economic success from resource consumption.

• Answer yes if your company has determined how to decouple economic growth from natural capital depletion as part of its strategy
• Answer no if your company has not started to map out how to decouple economic growth from natural capital depletion as part of its strategy

For: Brand and Retailer

 Decoupling economic growth from resource consumption is key to ensuring future economic growth while remaining within the planetary boundaries. There are a variety of metrics used to monitor and track this positive outcome.

Examples may include: by increasing the use of existing products and materials through service-based business models, by increasing the use of existing products and materials (e.g., design for durability, traceability, recyclability, disassembly), an/or by the reduction of virgin fibers and raw materials used relative to our economic growth (intensity reduction).

This question aims to see if a company’s strategy has an explicit intention (outcome) to decouple economic success from resource consumption.

• Answer yes if your company has determined how to decouple economic growth from natural capital depletion as part of its fiber and raw materials sustainability strategy and purchasing strategy
• Answer partial yes if your company has determined how to decouple economic growth from natural capital depletion as part of either its fiber and raw materials sustainability strategy or its purchasing strategy
• Answer no if your company has not started to map out how to decouple economic growth from natural capital depletion as part of its strategy

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ebd_OA_b (For: Brand, Brand and Retailer)

Reference ID: ebd_OA_r (For: Retailer)

Mapping: Aligned with Textile Exchange Materials Benchmark (BI-1-2)

Evidence

Either

• Link to public statement outlining the company’s fiber and raw materials sustainability strategy, with a specific focus on decoupling economic growth from natural capital depletion (e.g.,public statement on corporate website, Sustainability report, Annual Report). This statement should include information on key objectives, targets, and initiatives designed to achieve this goal

or

• Internal documentation outlining the company’s fiber and raw materials sustainability strategy, with a specific focus on decoupling economic growth from natural capital depletion, including information on key objectives, targets, and initiatives designed to achieve this goal

and

• Evidence of oversight by board/senior leadership (e.g., ESG Committee minutes, board/senior management resolutions, CSR/Sustainability Director report)

Topic areas

Land use, habitat protection, degrowth

About this question

Setting and achieving targets for nature, whether verified SBTN, or if a company has set its own targets against nature-related impacts highlights the company’s effort to protect, restore, and/or regenerate nature.

This question asks whether a company has successfully achieved its annual milestone targets towards reducing its impacts on nature.

• Answer yes if you can provide evidence that 100% of your company annual milestone targets have been fully met
• Answer partial yes if you can provide evidence that at least 50% of your company annual milestone targets have been fully met
• Answer no if less than 50% of your company annual milestone targets have been fully met

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ebd_OQ

Evidence

Either

• Link to published report or update demonstrating targets and milestones related to nature, and your company’s progress against them for the reporting period  (e.g., ESG Report, Sustainability report, Annual Report, progress update on corporate website, benchmarking reports from third-party organizations, third-party websites)

or

• A comprehensive nature report, detailing progress towards the annual milestone targets, including any relevant calculations or methodologies used

and

• Evidence of oversight by senior management  (e.g., Board ESG Committee papers, ESG committee report)

or

• Independent third-party audits to evidence achievement of the nature targets

Topic areas

Land use, habitat protection

About this question

Reporting publicly on your company’s efforts and progress on achieving targets to protect nature and biodiversity is an indicator of commitment, accountability and transparency towards stakeholders.

This question asks whether your company has reported publicly on its targets and progress in relation to addressing nature impacts.

• Answer yes if you can provide evidence that your company has reported publicly on its targets and progress to address nature impacts
• Answer no if there has been no public communication of your targets and progress to address nature impacts, or if there is no targets and/or progress to report in this regard

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ebd_MTA

Evidence

Provide:

• Links to most recent published reports indicating where your company’s report on progress against nature targets and results can be found (e.g., ESG Report, Sustainability report, Annual Report, corporate section of website, benchmarking reports from third-party organizations, third-party websites)

Topic areas

Land use, habitat protection, transparency

About this question

Relevant stakeholders, including affected communities such as smallholders, indigenous peoples, and other persons in vulnerable situations, including civil society or government representatives can provide guidance and input in the development of nature strategies and programs. Stakeholder engagement is the process of identifying, analyzing, planning and engaging with individuals, and groups that are affected by a company’s activities. Engaging with stakeholders is a core element of good governance. In relation to nature impacts, stakeholders could include employees, suppliers, communities affected by the company’s activities, NGOs, local entities or authorities, governments. This question asks whether your company has engaged with relevant stakeholders to inform the development of its nature programs or strategies.

• Answer yes if you can provide evidence that your company engaged with stakeholders as part of the development and implementation of its nature strategies or programs
• Answer no if your company did not engage with stakeholders in relation to its nature strategies or programs, or if you cannot provide evidence of stakeholder engagement

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ebd_MTE

Evidence

Either

• Partnership agreements with e.g., NGO, expert consultancy or other third-parties engaged to carry out stakeholder engagement work

or

• Link or screenshot demonstrating mechanisms used for stakeholder consultation (e.g., survey, focus groups)

and

• Internal documents describing process and outcomes of consultation – verified by senior leadership

and

• Evidence of stakeholder feedback and its incorporation into the development of its nature program or strategy

Topic areas

Land use, habitat protection, stakeholder engagement

About this question

Although still an emerging topic, increased access to finance can significantly accelerate the contribution of the textile, apparel, and footwear industry to protect, restore and regenerate our natural ecosystems. Either through direct co-investment, or through contributions like the WWF, IFRC, World Resources Institute, Brands and Retailers can facilitate funding. In relation to biodiversity matters, examples could include funding the WRI Global Restoration Initiative to support the restoring of forest and landscapes.

This question provides an opportunity to demonstrate your company’s commitment to contribute resources to accelerate the implementation of strategies aimed at protecting, restoring and regenerating the world’s natural ecosystems.

• Answer yes if you can provide evidence that your company has developed, supported or fund any mechanism to promote the protection, restoration and regeneration of natural ecosystems
• Answer no if you cannot provide evidence that your company has developed, supported or fund any mechanism to promote the protection, restoration and regeneration of natural ecosystems, or if these activities have not formed part of your strategy

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ebd_MTI

Evidence

Either

• Link to published information (e.g., ESG Report, Sustainability report, Annual Report, corporate website, third-party websites) where it is described the specific mechanism that your company is developing, supporting or funding

or

• Documentation of the company’s involvement in the development, support, or funding of mechanisms focused on the contribution to the protection, restoration and/or regeneration of nature including relevant project details, timelines, and objectives

and

• Evidence of collaboration with stakeholders such as meeting records, emails, or contracts

Topic areas

Land use, habitat protection, sustainable investment and innovation