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Climate and nature target setting: A guide for boards and leadership

Moss-covered stone ruins sit beneath dense tropical leaves, with sunlight filtering through the canopy and creating a quiet, mysterious jungle atmosphere.

Practical guidance for boards on integrating climate and nature targets into strategy, investment decisions and long-term value creation.

author
Chapter Zero New Zealand
date
27 Oct 2026

Practical guidance for boards on integrating climate and nature targets into strategy, investment decisions and long-term value creation.

Climate and nature targets can help organisations manage material risks, strengthen resilience, improve resource efficiency and respond to market expectations. They can also create opportunities for innovation, competitiveness and long-term value.

Developed by Chapter Zero New Zealand in collaboration with Boffa Miskell, this guide brings climate and nature target setting together, recognising their connections while exploring the different considerations involved in setting credible and achievable commitments.

The guide provides practical advice on deciding when targets are appropriate, establishing clear baselines and measurable outcomes, and integrating commitments into strategy, investment and operational planning. It also explores how boards can oversee delivery, manage trade-offs, monitor progress and review targets when circumstances change.

It includes practical examples, questions for directors and a board oversight checklist to help boards assess proposed or existing targets and strengthen accountability for delivery.

Download the guide