Home » PublicationsOpen for consultation - 4th AprilDraft sector guidance – Marine transportation and cruise lines Last updated February 2025 Categories Additional Guidance by sector, Open for consultation Version DRAFT - For consultation and feedback Provide feedback This guidance is a draft for consultation with market participants and other interested stakeholders. The Taskforce welcomes feedback provided via the TNFD website by 4 April 2025. The Taskforce will review all feedback and will issue the final sector guidance in June 2025. This draft guidance supplements the TNFD’s Guidance on assessing nature-related issues — the LEAP approach — and should be read in conjunction with that guidance. The TNFD recognises that there can be significant differences across sectors for corporates applying the LEAP approach. It has published this draft guidance to help organisations with business models or value chains in the marine transport and cruise line sectors to apply the LEAP approach to their context and to disclose sector-specific metrics in line with the TNFD recommendations. This guidance covers the SICS® industry: Marine transportation and Cruise lines. This draft guidance proposes recommended sector disclosure metrics, including draft guidance on the application of the TNFD core global disclosure metrics and proposed core and additional sector disclosure indicators and metrics. Key focus area Draft sector-specific guidance on how to apply the LEAP approach in this sector. A list of proposed sector disclosure metrics for organisations in this sector Dependency and impact matrices to identify potential material dependencies and impacts on nature for this sector Illustrative lists of environmental assets, ecosystem services, impact drivers, risks and opportunities, and response actions in this sector Key outcomes Understand how to apply the LEAP approach for an organisation in this sector Understand and provide feedback on the draft guidance and metrics proposed by the TNFD for this sector Gain insights on the nature-related dependencies, impacts, risks and opportunities commonly facing organisations in this sector Provide feedback on the guidance, in particular the proposed disclosure metrics, guidance on the application of the TNFD core global disclosure metrics, as well as the proposed core sector and additional sector disclosure indicators and metrics. Provide feedback by April 4, 2025 Please create a profile or log in to your account to provide feedback on discussion papers Create a profile Log in Related publications Guidance on the identification and assessment of nature-related issues: the LEAP approach Taskforce on Nature-related Financial Disclosures (TNFD) Recommendations Correspondence mapping: ESRS requirements and TNFD Disclosure Recommendations and metrics Interoperability mapping between the GRI Standards and the TNFD Recommended Disclosures and metrics Related webinars Insights on TNFD Sector Guidance March 8, 2024 (Updated: January 28, 2025) This Forum member webinar explored the draft sector guidance for 9 sectors published at COP28 in December 2023. This session provides an overview of all sector guidance, followed by two short deep dives on Metals & Mining... Insights on TNFD Sector Guidance March 8, 2024 (Updated: April 29, 2024) Draft sector guidance is currently available for eight priority sectors. This webinar for Forum members presented an overview of eight sector guidance documents published at COP28 in December 2023. The session included a... TNFD reporting in action – Insights from Corporates June 13, 2024 (Updated: December 16, 2024) In this webinar, organisations that have recently published a TNFD report shared unique TNFD reporting insights. Whereas climate has become an established part of organisations’ sustainability reporting, nature reports... Navigating nature-related disclosures under CSRD and TNFD July 2, 2024 (Updated: December 16, 2024) Around 50,000 European companies and additional non-EU-based companies with a large branch in the EU are required to report under the European Sustainability Reporting Standards (ESRS). These Standards provide more detail on the...