Open for consultation - 4th April
Draft sector guidance – Marine transportation and cruise lines

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This draft guidance supplements the TNFD’s Guidance on assessing nature-related issues — the LEAP approach — and should be read in conjunction with that guidance.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 It has published this draft guidance to help organisations with business models or value chains in the marine transport and cruise line sectors to apply the LEAP approach to their context and to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This draft guidance proposes recommended sector disclosure metrics, including draft guidance on the application of the TNFD core global disclosure metrics and proposed core and additional sector disclosure indicators and metrics.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  • Understand and provide feedback on the draft guidance and metrics proposed by the TNFD for this sector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

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