Draft sector guidance – Marine transportation and cruise lines

This document provides additional guidance specific to the marine transport and cruise sectors. This covers: The assessment of nature-related issues using the TNFD's LEAP approach and the disclosure of sector-specific metrics in line with the approach recommended by the TNFD.

The TNFD recognises that there may be significant differences between sectors for companies applying the LEAP approach, which is why it has published additional guidance to help participants in the marine transport and cruise sectors to apply the LEAP approach in their respective contexts.