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Introduction 3  \n1.1. The purpose of this guidance 3  \n1.2. Audience for this guidance 5  \n2. Sector-specific LEAP assessment guidance 7  \n2.1. Scoping a LEAP assessment 7  \n2.2. Locate the organisation’s interface with nature 10  \nL1: Span of the business model and value chain 10  \nL2: Dependency and impact screening 11  \nL3: Interface with nature 19  \nL4: Interface with sensitive locations 21  \n2.3. Evaluate dependencies and impacts on nature 24  \nE1: Identification of environmental assets, ecosystem services and impact drivers 24  \nE2: Identification of dependencies and impacts 24  \nE3: Dependency and impact measurement 40  \nE4: Impact materiality assessment 41  \n2.4. Assess nature-related risks and opportunities 42  \nA1: Risk and opportunity identification 42  \nA2: Adjustment of existing risk mitigation and risk and opportunity management 46  \nA3: Risk and opportunity measurement and prioritisation 46  \nA4: Risk and opportunity materiality assessment 46  \n2.5. Prepare to respond and report 47  \nP1: Strategy and resource allocation plans 47  \nP2: Target setting and performance management 58  \nP3: Reporting 58  \nP4: Presentation 58  \n3. Sector-specific disclosure metrics and related guidance – Marine transportation and cruise lines 59  \n3.1. Guidance on the application of the core global disclosure metrics 60  \n3.2. Core sector disclosure indicators and metrics 71  \n3.3. Additional sector disclosure indicators and metrics 72  \n4. References 74  \nThis work is licensed under a Creative Commons Attribution 4.0 International License.  \n2  \nAdditional sector guidance– Marine transportation and cruise lines  ~~ ~~  \nJune 2025  ~~ ~~  \n1. Introduction  \n1.1. The purpose of this guidance  \nIn September 2023, the TNFD published its recommendations for disclosure of naturerelated issues and supporting implementation guidance. This document provides sectorspecific additional guidance for the marine transportation and cruise lines sector, covering:  \n• The assessment of nature-related issues using the TNFD’s LEAP approach (Section 2); and  \n• The disclosure of sector-specific metrics in line with the TNFD’s recommended approach to metrics (Section 3) .  \nThe TNFD’s Guidance on the identification and assessment of nature-related issues: The LEAP approach is designed as an iterative process – across business locations and business lines – in line with established risk management processes and corporate reporting cycles. Organisations may choose to start with a narrow scope for a LEAP assessment and gradually expand the scope of the assessment as they gain experience and insight.  \nThe TNFD recognises that there can be significant differences across sectors for corporates applying the LEAP approach. It has published this additional guidance with significant input from a range of knowledge partners and market participants, to help marine transportation and cruise lines sector organisations apply the LEAP approach to their context. The overall structure of the LEAP approach is set out in Figure 1. This guidance follows that structure and Table 1 sets out the elements of LEAP for which this document provides additional guidance.  \nThe Taskforce also recognises that investors and other stakeholders require quantitative information to compare performance and nature-related issues within sectors. To facilitate that sector-level analysis, this guidance also includes:  \n• Guidance on the application of the core global disclosure indicators and metrics to the marine transportation and cruise lines sector (Section 3 . 1); and  \n• Core and additional sector disclosure indicators and metrics (Sections 3.2 and 3 .3) .  \n","cbCairyPd6IIaHov","https://ap.wps.com/l/cbCairyPd6IIaHov","pdf",2981589,78,"English","# Introduction\n## The purpose of this guidance\n## Audience for this guidance\n# Sector-specific LEAP assessment guidance\n## Scoping a LEAP assessment\n## Locate the organisation’s interface with nature\n## Evaluate dependencies and impacts on nature\n## Assess nature-related risks and opportunities\n## Prepare to respond and report\n# Sector-specific disclosure metrics and related guidance – Marine transportation and cruise lines\n## Guidance on the application of the core global disclosure metrics\n## Core sector disclosure indicators and metrics\n## Additional sector disclosure indicators and metrics\n# References","[{\"question\":\"What is the purpose of this guidance for marine transportation and cruise line organisations?\",\"answer\":\"It provides sector-specific additional guidance for using the TNFD LEAP approach to assess nature-related issues and for disclosing sector-relevant metrics aligned with TNFD’s recommended metrics approach.\"},{\"question\":\"How does the LEAP approach work and how can organisations start?\",\"answer\":\"LEAP is designed as an iterative process across business locations and business lines, aligned with risk management and corporate reporting cycles. Organisations can start with a narrower scope and expand as experience and insight grow.\"},{\"question\":\"Which disclosure metrics does the guidance cover for this sector?\",\"answer\":\"Section 3 includes guidance on applying core global disclosure metrics for marine transportation and cruise lines, plus core and additional sector disclosure indicators and metrics to support sector-level analysis.\"}]","Additional-sector guidance - Marine transportation and cruise lines - June 2025 - Version 1.0 | PDF",1791853308,27]