AFi launches new guidance on company commitments and progress pathways for responsible supply chains
8 diciembre 2025
New Accountability Framework guidance offers clear directions for ambition and action to address deforestation, conversion, and human rights abuses post-2025
The production of agricultural and forestry commodities is a major driver of deforestation, ecosystem conversion, and human rights abuses. It is also associated with significant biodiversity loss and greenhouse gas emissions. The urgency of these issues calls for immediate action, requiring companies to set strong commitments backed by credible action plans.
To support this effort, the Accountability Framework initiative (AFi) has today launched its new Operational Guidance on Commitments and Progress Pathways. The guidance represents the consensus of the 22 environmental and human rights NGOs that comprise the AFi Coalition, and reflects multi-stakeholder input gained via the AFi’s public consultation earlier in the year. To see a summary of how feedback provided in this consultation was used to develop this new guidance, click here.
This new resource guides companies and financial institutions on how to establish responsible supply chain commitments, as well as how to create the stepwise plans and milestones needed to achieve them. Furthermore, the guidance supports companies’ business partners and other stakeholders in assessing a company’s ambition levels, plans, and performance.
“The new guidance provides useful direction for companies setting and implementing commitments on deforestation, ecosystem conversion, and associated human rights. It sets out clear expectations for effective corporate action over time, and keeps the bar high even when targets are missed,” said Emma Thomson, Corporate Performance Research Workstream Lead, Global Canopy, a member of the AFi Coalition.
“In 2026, Global Canopy will launch DEFT Pathway, a Framework-aligned tool to support financial institutions to better engage with companies on deforestation. DEFT categorises companies according to progress, and synthesises existing frameworks, guidance and metrics into practical, actionable next steps.”
Supply chain commitments, milestones, and action plans
The new Operational Guidance is structured across four sections:
- Introduction: Outlines key terms, concepts, and principles for strong commitments and progress pathways.
- Commitments: Includes detail on commitment setting, including scope, form, and language.
- Progress pathways: Features guidance on time-bound progress pathways for achieving commitments, including target dates, milestones, and action plans.
- Fulfilling commitments and adjusting course when necessary: Contains an explanation of what it means to fulfil a commitment and sustain this achievement over time, as well as what companies should do if they miss a target or milestone.
The document also includes an annex that contextualises the guidance for five different company types: commodity producers, traders and other first buyers, downstream buyers, investors, and banks.
Notably, the guidance increases the Accountability Framework’s emphasis on the development of time-bound milestones and action plans. This focus reflects a key learning from prior experience that, while long-term ambitions are important, they alone do not ensure success. Time-bound progress pathways help ensure that commitments are translated into sustained action and progress, allowing companies to track progression and adjust strategies as needed.
Supporting company ambition post-2025
2025 has been a pivotal year in global efforts to end deforestation. Many companies, financial institutions, and frameworks—like the Accountability Framework and the Science Based Targets initiative (SBTi)—had previously recommended that companies eliminate deforestation and conversion from commodity supply chains by the end of 2025. While some companies have met this goal and others have come close, there remains much work to be done.
With the 2025 milestone now upon us, the new Operational Guidance sets out a clear roadmap for continued progress on environmental and human rights impacts post-2025. The guidance provides a clear path forward for all companies, no matter where they are in their journeys. This includes:
- Companies on track with their time-bound targets: For companies that have set and met (or are close to meeting) their commitments, the guidance outlines what to do next and how to maintain high performance in changing business environments.
- Companies off track with their time-bound targets: For companies behind on their commitments, the guidance offers ways to accelerate progress and address gaps using time-bound plans.
- Companies without commitments: For companies that haven’t yet set commitments, the guidance provides clear steps on how to do so, including establishing credible, time-bound action plans and measurable milestones.
“The Operational Guidance is a critical tool for setting credible and consistent commitments, goals, and targets on deforestation. With 2025 drawing to a close, this guidance will be invaluable in supporting investors to engage companies that have been working towards 2025 goals, and in sustaining momentum beyond them,” said Norah Berk, Senior Programme Manager on Nature, Institutional Investors Group on Climate Change (IIGCC).
“IIGCC looks forward to aligning with and leveraging this guidance to support investor engagement through the Deforestation Investor Group and Nature Action 100, helping to drive sustained, systemic action on deforestation and its material financial risks.”
Take action with the Accountability Framework
“For companies and financial institutions alike, 2025 is an important milestone but not the finish line,” said Jeff Milder, Director, Accountability Framework initiative. “Now is the time to re-affirm or establish ambition to protect forests, natural ecosystems, and human rights, and to follow credible, time-bound progress pathways to turn ambition into results.”
To get started with setting, making progress on, and fulfilling supply chain commitments, download the new Operational Guidance on Commitments and Progress Pathways now.
Webinar
We hosted an 'Ask the AFi’ webinar on 22 January 2026 to help you learn more about commitments and progress pathways, with live Q&A to the AFi team.