
ESG Frameworks Explained: How To Choose The Right One
How to Choose the Right ESG framework guide for businesses. Compare GRI, SASB, TCFD, & CDP to align reporting with industry standards & meet sustainability goals.
Science-Based Targets for Nature (SBTN) is a global initiative that guides corporations in setting and achieving science-based, nature-focused goals to minimise their negative impacts on the environment and society. Its clear and comprehensive SBTN framework addresses key areas such as land, freshwater, oceans, and biodiversity.
At Oren, we offer expert support throughout the SBTN journey, from assessment and prioritisation to goal setting and progress tracking, enabling companies to turn their commitments into real-world change through our SBTN service.
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Before diving into SBTN, it's important to understand what Science-Based Targets (SBTs) actually means. SBTs offer essential frameworks for businesses to align their own environmental ambitions with the ecological boundaries of the planet, catalysing legitimate and quantifiable action on sustainability. In addition to climate targets, the idea is spreading to include nature-related effects through initiatives such as Science-Based Target Network (SBTN), which hopes to establish analogous scientific targets for corporates to tackle their impacts on biodiversity, water, land, and oceans.
By establishing SBTs, businesses can have a clear, evidence-driven roadmap for decarbonisation and, increasingly, nature based targets. This commitment leads to tangible gains such as improved reputation, lower regulatory risk, enhanced investor confidence, and operating efficiencies. Most importantly, SBTs ensure transparency and accountability, enabling stakeholders to monitor performance against scientifically based thresholds.

While SBTN and SBTi share a common goal of driving science-based corporate action, they differ significantly in scope, methodology, and alignment. Understanding these differences is essential for companies seeking to build a comprehensive environmental strategy.
| Feature | SBTN | SBTi (Climate Targets) |
|---|---|---|
| Primary Focus | Holistic planet health encompassing all aspects of nature | Limiting global warming by reducing greenhouse gas (GHG) emissions |
| Scope | Broad, covering freshwater, land, oceans, and biodiversity alongside climate | Narrower, focused solely on Scope 1, 2, and 3 GHG emissions from operations and value chains |
| Goal | Achieve a "nature-positive" future by halting and reversing nature loss | Align corporate emissions with the Paris Agreement to limit warming to 1.5°C or well-below 2°C |
| Key Areas Addressed | Land/sea-use change, direct exploitation of resources, ocean health, biodiversity | CO2, CH4, N2O, and other GHG emissions across value chains |
| Drivers of Impact | Land/sea conversion, resource exploitation, climate change, pollution, invasive alien species | Greenhouse gas emissions from energy, industry, transport, and land use |
| Methodology | Five-step AR3T process (Assess, Interpret & Prioritise, Measure, Act, Track) | Emission reduction pathways based on climate science |
| Inter-connectedness | Acknowledges the interconnection of environmental challenges across multiple domains | Focuses on climate as a distinct but related challenge |
The SBTN framework follows a science-based process that begins with building a baseline understanding of a company's most critical environmental impacts and how its business and supply chains affect the natural environment.
Initial screening identifies "material" effects — those areas where an organisation has the greatest adverse impact or reliance on nature. These effects are connected to what IPBES identifies as the five immediate drivers of nature loss: land/sea-use change, direct exploitation of organisms, pollution, climate change, and invasive alien species.
Interpretation and prioritisation then identify key ecosystem hotspots that require remedial action, based on species extinction risk, ecosystem integrity, and regions of high biodiversity importance. Targets are then measured, established, and reported, particularly across critical nature domains such as freshwater, land, and oceans.

Companies interested in setting and tracking science based targets for nature can start their journey by following SBTN guidance with Oren's expert support. This structured methodology ensures a systematic and science-based roadmap towards nature-positive actions:
The process starts with a thorough evaluation of the company's entire value chain to understand its impacts on and dependencies on nature. This involves conducting a materiality assessment to identify which environmental pressures (e.g., water withdrawals, land conversions, pollution) are most significant for the business and where in its operations or supply chain these impacts occur. We will leverage our AI-powered ESG data management platform, Oren Sustainability Hub, to streamline these activities.
Once the assessment is complete, the next step is to identify priority areas where the company can have the greatest positive impact. This involves interpreting the assessment results, setting target boundaries (e.g., specific river basins or land areas), and ranking the most critical issues based on environmental significance and business relevance.
In this step, companies quantify their current impacts and establish measurable, time-bound targets for specific nature domains. For freshwater, this could mean reducing water withdrawals below a sustainable threshold; for land, it could involve achieving zero deforestation across supply chains. SBTN guidance provides technical methodologies for each domain, ensuring targets are scientifically robust.
With targets in place, companies implement strategies to achieve them. Actions may include adopting regenerative agriculture practices, improving water efficiency in operations, preventing habitat conversion, or engaging in landscape-level conservation initiatives.
The final step involves continuously monitoring progress against targets, verifying data, and adjusting actions as needed using Oren Sustainability Hub. This ensures accountability and allows companies to adapt their strategies in response to changing conditions or new scientific insights.
Successfully implementing SBTN service in your business requires constant support from specialised, experienced experts. Oren's SBTN service, along with our AI-powered ESG platform, provides a systematic process, guaranteeing you cover each step of your SBTN for nature journey with accuracy.
As your implementation partner, Oren offers validation and disclosure assistance, ensuring full compliance with SBTN principles so you can confidently make public target disclosures and regulatory reports. Our industry-specific knowledge and tailored solutions cater to a range of stakeholders, including investors, financial institutions, and corporates.
Talk to Oren's experts today to start your SBTN journey!
Adopting SBTN's framework delivers significant strategic advantages for enterprises, extending far beyond regulatory compliance. Companies that embrace science-based targets for nature position themselves for long-term resilience and competitive advantage.
By actively establishing SBTN, companies can remain ready for changing nature-related rules, such as the Taskforce on Nature-related Financial Disclosures (TNFD) and the EU's Corporate Sustainability Reporting Directive (CSRD), making it easier to follow these rules in the future.
SBTN helps companies systematically identify and mitigate nature-related risks, including resource scarcity (such as water), supply chain disruptions from biodiversity loss, and reputational damage. By proactively addressing these risks, businesses build operational resilience and protect their long-term financial performance.
The rigorous analysis required for setting nature-based targets often uncovers opportunities for innovation in processes, products, and supply chains, leading to greater efficiency and cost reductions.
Investors increasingly factor nature-related risks and opportunities into their decisions. By aligning with science-based targets for nature, companies can improve their access to sustainable finance and attract environmentally conscious investors.

The Science-Based Targets for Nature (SBTN) initiative leverages the success of Science-Based Targets (SBTs) by recognising the urgent interdependencies between natural loss and climate change. The degradation of natural systems, such as forests, wetlands, and oceans, reduces their capacity to sequester carbon, thus accelerating climate change. Conversely, a changing climate causes biodiversity loss and ecosystem collapse.
The SBTN framework is based on current scientific knowledge about planetary boundaries and ecological thresholds, using reports from bodies like the IPCC and IPBES. It offers a consistent framework for measuring business effects and nature dependencies across five domains: freshwater, land, ocean, biodiversity, and climate.
Oren's SBTN service solutions enable companies to set and pursue ambitious, science-based goals for nature with measurable effects in key environmental areas. Our end-to-end approach centres on the SBTN Framework, implementing the AR3T hierarchy to systematically address nature-related impacts.
This includes Assessment & Readiness Planning with workshops, AI-powered data collection, and biodiversity footprint analysis to determine primary impact areas and build strong baselines. The process is systematic, producing measurable outcomes and KPIs that demonstrate tangible progress.
Are you ready to measure & manage your impact on nature? Talk to Oren's experts to begin your SBTN for nature journey!
Oren provides end-to-end support for your SBTN journey, from initial assessment through target setting and ongoing monitoring.
Leverage our pre-configured SBTN framework and SBTN guidance for a streamlined and efficient reporting experience, ensuring precise and compliant disclosures.
Automate complex data collection and mapping to corresponding SBTN framework indicators. This precision helps accurately identify and validate your material topics, ensuring your efforts are focused where they matter most.
Benchmark your performance against industry leaders. We help address information gaps and enhance the overall quality and credibility of your SBTN service reporting.
Create compelling, high-quality SBTN reports that effectively showcase your sustainability efforts, ensuring transparency and building trust with all stakeholders.
Our structured approach guides you through every stage of your SBTN journey, from initial assessment to continuous improvement.
Conduct thorough value chain evaluation to understand impacts on and dependencies on nature.
Identify priority areas for greatest positive impact and rank critical issues by environmental significance.
Quantify current impacts and establish measurable, time-bound targets for nature domains.
Implement strategies including regenerative agriculture, water efficiency, and conservation initiatives.
Continuously monitor progress against targets and adjust actions using Oren Sustainability Hub.


“Oren is very professional, and they deliver their services and commitments in a time-bound manner. The products they have developed are absolutely topnotch and it caters to all our requirements.”
“Oren's technology and expert advisory helped us overcome data management hurdles and navigate stakeholder engagement, materiality assessment and quantifying environmental impact to publish our first BRSR report.”


“Oren immensely helped us with our Scope 1 and Scope 2 reporting. Overall, the team is well updated and very supportive - and they were always just a call away. I definitely recommend Oren to anyone who is looking for assistance in their ESG journey.”
“Oren's expertise has been instrumental in driving our ESG achievements, consistently guiding us with professionalism, reliability, and timely execution. Their outstanding products not only surpassed expectations but also fully complied with Metrochem API Industries' ESG standards.”


“Oren is very professional, and they deliver their services and commitments in a time-bound manner. The products they have developed are absolutely topnotch and it caters to all our requirements.”
“Oren's technology and expert advisory helped us overcome data management hurdles and navigate stakeholder engagement, materiality assessment and quantifying environmental impact to publish our first BRSR report.”


“Oren immensely helped us with our Scope 1 and Scope 2 reporting. Overall, the team is well updated and very supportive - and they were always just a call away. I definitely recommend Oren to anyone who is looking for assistance in their ESG journey.”
“Oren's expertise has been instrumental in driving our ESG achievements, consistently guiding us with professionalism, reliability, and timely execution. Their outstanding products not only surpassed expectations but also fully complied with Metrochem API Industries' ESG standards.”
Despite being a voluntary framework, SBTN plays a significant role in preparing companies for emerging nature-related regulations. Governments and reporting bodies worldwide are increasingly recognising the critical importance of nature, with frameworks like the Taskforce on Nature-related Financial Disclosures (TNFD) and the EU's Corporate Sustainability Reporting Directive (CSRD) gaining momentum.
While SBTN doesn't directly create carbon market mechanisms, it can inform nature-based solutions that generate carbon credits, such as reforestation and avoided deforestation. By emphasising ecosystem health, SBTN ensures that participation in carbon markets contributes to genuine environmental benefits, preventing unintended negative impacts on biodiversity and ecosystems.
Adopting SBTN presents challenges including the lack of in-house expertise and the complexity of data collection across diverse supply chains and geographical locations, particularly for nature-related metrics that are less standardised than carbon emissions.
Incorporating the SBTN framework involves a systematic approach. Start with the "Assess" phase to understand your company's impacts and dependencies on nature across your value chain. Then integrate this assessment with your existing sustainability and risk management strategies with Oren's expert help.
The SBTN is crucial for environmental conservation as it translates urgent scientific imperatives into concrete, actionable steps for businesses. It provides a standardised, credible methodology for companies to reduce their negative impacts while positively contributing to nature's recovery.
TNFD provides a reporting framework for companies to assess and disclose their nature-related risks, impacts, dependencies, and opportunities to financial markets. It's primarily about transparency and risk management for investors. In contrast, SBTN offers a science-based methodology that enables companies to establish measurable targets and take action to minimise their negative impacts on nature while enhancing positive contributions.
SBTi (Science-Based Targets initiative) focuses exclusively on climate action, guiding companies to set greenhouse gas (GHG) emission reduction targets aligned with limiting global warming to 1.5°C. SBTN, on the other hand, not only tackles climate but also tackles freshwater, land, ocean health, and biodiversity loss, acknowledging their interdependence, and offers a comprehensive structure for attaining a future that is beneficial to nature.
These first targets specifically address two critical nature domains: freshwater (covering both water quantity, like withdrawals from surface and groundwater, and water quality, such as nitrogen and phosphorus pollution) and land (focusing on preventing the conversion of natural ecosystems and reducing land footprint).
According to SBTN, "nature positive" is a state where nature, including species and ecosystems, is regenerating rather than declining. For companies, achieving nature positive means halting and reversing their past and present negative impacts on nature, while simultaneously taking action to create a net positive impact.

How to Choose the Right ESG framework guide for businesses. Compare GRI, SASB, TCFD, & CDP to align reporting with industry standards & meet sustainability goals.

The Science-Based Targets Initiative (SBTi) is a globally recognized framework that helps businesses align their greenhouse gas (GHG) emission reduction efforts with climate science, specifically to limit global warming to 1.5°C above pre-industrial levels. The SBTi collaborates with organizations like the Greenhouse Gas Protocol and CDP, providing companies with the tools to measure and manage their carbon emissions. SBTi sets stringent criteria that emphasize real reductions rather than carbon offsets, requiring companies to evaluate emissions across all scopes. Nearly 1,000 companies have already committed to SBTs, marking a vital step toward achieving a net-zero economy. Oren supports businesses in developing effective decarbonization strategies and setting science-based targets for a more sustainable future.

SEBI has made significant strides in integrating Environmental, Social, and Governance (ESG) factors into the Indian securities market, particularly through the introduction of the Business Responsibility and Sustainability Reporting (BRSR) framework. The BRSR is mandatory for the top 1,000 companies from FY 2022-23, with assurance requirements phased in from FY 2023-24. SEBI has also enabled ESG rating providers to register under CRA norms, encouraging transparency and reducing greenwashing risks. To further promote ESG adoption, SEBI has released a list of companies voluntarily reporting their sustainability performance, offering a roadmap for others to follow. By aligning with these initiatives, Indian companies can meet regulatory standards and attract responsible investors focused on sustainability.

A practical guide to BRSR reporting covering who must report, the BRSR framework, SEBI guidance, and essential disclosures for clear, comparable business reporting.
