How should an organization present targets for material topics?

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When presenting targets for material topics, the targets should be clear, measurable, and anchored in a starting point, with governance and ongoing transparency. A baseline establishes where you began, so progress can be quantified over time. Time-bound targets create a concrete horizon, driving action and enabling meaningful comparison across periods. Assigning accountability ensures there is a responsible owner or team to drive the target and oversee performance. Regular progress disclosure makes performance visible to investors and stakeholders, supporting transparency and credibility.

Without a baseline, you can’t gauge how far you’ve come; targets that aren’t publicly disclosed or lack accountability reduce transparency and governance; and reporting progress without baselines or accountability provides an incomplete picture.