Companies begin by identifying priority threats based on calibrated STAR_T scores. Key steps include:

• Rapid internal mapping of threats and potential management responses
• Use of the IUCN Conservation Actions Classification Scheme to guide threat-response planning
• Stakeholder engagement to co-design actions, informed by the specific manifestations of threats (e.g., hunting with guns vs. traps)
• Development of a Theory of Change to clarify assumptions and expected outcomes
• Reference to IUCN’s Environmental and Social Management System and Natural Resource Governance Framework to ensure ethical and inclusive approaches

Special attention is given to species that dominate the STAR_T score or are culturally/economically significant, including those on National Red Lists.

Resource needs vary by threat type, local conditions, and stakeholder involvement. Companies should:

• Assess funding, technical capacity, and partnerships required

To set meaningful targets, companies must:

• Establish baseline levels of threat intensity using appropriate indices (e.g., hectares converted to agriculture, pollution levels)
• Use time-series data or remote sensing to assess trends
• Tailor indices to threat type and species impact (e.g., predation vs. habitat degradation)
• Engage stakeholders to validate baseline data and ensure transparency

Examples include:

• Mean hectares of forest cleared annually for oil palm
• Mean sediment concentration in rivers over five years

Companies define SMART objectives and Key Performance Indicators (KPIs) for each action. Targets are expressed as Target STAR_T scores for each Area of Influence, and can be aggregated into a corporate science-based target, aligned with TNFD LEAP Component P2.

Companies can then proceed to:

• TNFD P3: Reporting – deciding what to disclose
• TNFD P4: Presentation – determining how and where to present disclosures

Advanced users can use the IBAT Disclosure Report to align with TNFD, GRI, and EU CSRD requirements.