• Marine biodiversity
• Ocean acidification
• Environmental investments
• Spills
• Sustainable sourcing
• Water discharge to oceans

The below examples are non-exhaustive and some may be more relevant to certain industries than to others.

• Track the life cycle of products and materials in order to understand how they are disposed and which products could likely find their way into marine environments.
• Record and disclose information on the chemical and material usage within products, packaging, and processing systems to facilitate closing the loop.
• Improve resource efficiency by altering the design, manufacture, or use of products and packaging to reduce the amount of waste that could potentially enter the environment.
• Improve resource efficiency by generating value from waste.
• Replace, limit or prohibit the use of certain chemicals, additives, or materials that could prevent closing the loop or lead to nutrient pollution or chemical and physical hazards if they happen to reach marine ecosystems.
• Prevent waste mismanagement or littering that could pollute the marine environment.
• Raise consumer awareness on effective ways to properly dispose of their waste to discourage littering and promote responsible behavior.
• Prohibit practices that put marine species and resources at further risk of harm, exploitation or depletion.
• Contribute to the development of waste management technologies that minimize the use of clean water.
• Utilize a value-chain approach to create connections between the design, packaging, marketing and recycling of materials with the goals of reducing their environmental impact at the end of their lifecycle.

• GRI G4 Sustainability Reporting Guidelines, G4-EN22: Total water discharge by quality and destination
• GRI G4 Sustainability Reporting Guidelines, G4-EN26: Identity, size, protected status, and biodiversity value of water bodies and related habitats significantly affected by the organization’s discharge of water and runoff
• GRI G4 Mining and Metals Sector Disclosures, MM1: Amount of land (owned or leased, and managed for production activities or extractive use distributed or rehabilitated)
• GRI G4 Electric Utilities Sector Disclosures, EU13: Biodiversity of offset habitats compared to the biodiversity of affected areas
• CDP’s Climate Change Information Request, CC3.3a: Total number of projects at each stage of development, and for those in the implementation stages, the estimated CO2e savings
• CDP’s Water Questionnaire, W1.2b: Water discharges for the reporting year, total water discharge data by destination, across your operations

The complete overview of business indicators can be found at Business Indicators

• Integrated Biodiversity Assessment Tool (IBAT for Business)
• Impact Reporting & Investment Standards (IRIS)

The complete overview of business tools can be found at Business Tools

14.1 By 2025, prevent and significantly reduce marine pollution of all kinds, particularly from land-based activities, including marine debris and nutrient pollution

14.2 By 2020, sustainably manage and protect marine and coastal ecosystems to avoid significant adverse impacts, including by strengthening their resilience, and take action for their restoration, to achieve healthy and productive oceans

14.3 Minimize and address the impacts of ocean acidification, including through enhanced scientific cooperation at all levels

14.4 By 2020, effectively regulate harvesting, and end overfishing, illegal, unreported and unregulated (IUU) fishing and destructive fishing practices and implement science-based management plans, to restore fish stocks in the shortest time feasible at least to levels that can produce maximum sustainable yield as determined by their biological characteristics

14.5 By 2020, conserve at least 10 per cent of coastal and marine areas, consistent with national and international law and based on best available scientific information

14.6 By 2020, prohibit certain forms of fisheries subsidies which contribute to overcapacity and overfishing, and eliminate subsidies that contribute to IUU fishing, and refrain from introducing new such subsidies, recognizing that appropriate and effective special and differential treatment for developing and least developed countries should be an integral part of the WTO fisheries subsidies negotiation

14.7 By 2030, increase the economic benefits to SIDS and LDCs from the sustainable use of marine resources, including through sustainable management of fisheries, aquaculture and tourism

14.a Increase scientific knowledge, develop research capacities and transfer marine technology taking into account the Intergovernmental Oceanographic Commission Criteria and Guidelines on the Transfer of Marine Technology, in order to improve ocean health and to enhance the contribution of marine biodiversity to the development of developing countries, in particular SIDS and LDCs

14.b Provide access of small-scale artisanal fishers to marine resources and markets

14.c Ensure the full implementation of international law, as reflected in UNCLOS for states parties to it, including, where applicable, existing regional and international regimes for the conservation and sustainable use of oceans and their resources by their parties