Science Based Targets Network suggests that following be considered:
Impacts
Can be positive or negative contributions of a
company or other actor toward the state of nature,
including pollution of air, water, soil; fragmentation or
disruption of ecosystems and habitats for non-human
species; alteration of ecosystem regimes; exploitation of natural resources
Dependencies
Aspects of nature’s contributions to people that a
person or organization relies on to function, including
water flow and quality regulation; regulation of hazards
like fires and floods; pollination; carbon sequestration
While there may be many potential priorities, it is common to begin with a few at first
If you do not know the first priorities to address, select some that may be of interest to explore further
For more information see the CEO Water Mandate
For example, sustainable seafood sourcing
For example, plastic
For more information see the Consumer Goods Forum
Preventing the impact from happening
The scope for the baseline may be more focused based on the hotspot assessment (e.g., raw materials or manufacturing).
Transformation of systems is required to get to a net positive outcome for nature. This means change at the level of landscapes and seascapes, which requires engagement with governments to drive policies, cooperation across all actors in a place (e.g., business, government, civil society), and changes in the way most companies operate to value nature.