What Happens in Practice?


Setting clear targets with deadlines helps companies to determine if their achievements are sufficient. See how Starbucks’ indicators are derived from its goals and how the company indicates whether it is on track to achieving the targets. Click here to view.


Nike, a global marketer of athletic footwear, apparel, and equipment headquartered in the United States, also provides targets and progress indicators of OFF TRACK, OBSTACLES, ON TRACK and COMPLETED. Click here to view.

Suncor Energy

When available, companies also use benchmarks to help readers determine if their performance is acceptable compared to other companies. Suncor, an energy company, has benchmarked its emission intensity against the industry average, referred to as CAPP. Click here to view Suncor’s use of benchmark.