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Identifying and closing gaps in corporate reporting of ocean impacts

Bibliographic Data

ID13109529
AuthorsJean‐baptiste Jouffray (0000-0002-4105-6372, Stockholm Resilience Centre, corresponding author), John Virdin (0000-0002-0882-3402, Duke University), Jan Bebbington (0000-0001-7251-1780, Lancaster University), Robert Blasiak (0000-0002-0888-0159, Stockholm Resilience Centre), A Dunchus (Duke University), Massimo Presti (Duke University), Jeremy Pare (Duke University), D Prosi (European University Institute), Juliana Quintero (0000-0003-3005-4184, Duke University), Richard E Rosenthal (Duke University), Paolo Tortora (0000-0001-9259-7673, Organisation de Coopération et de Développement Economiques), Daniel Vermeer (0000-0001-8738-2862, Duke University)
Year2025
Volume8
Issue11
Pages1371-1380
Publication date2025-09-08
Peer ReviewedYes
Open AccessYes
TypeARTICLE
VenueNature Sustainability (JOURNAL)
Journal identifiersISSN: 2398-9629 • E-ISSN: 2398-9629
PublisherNature Portfolio (PUBLISHER • GB)
DOI10.1038/s41893-025-01631-8
OpenAlexW4414064881
LanguageEN
References cited56

As ocean industrialization accelerates, corporate transparency is increasingly seen as critical to improve governance, yet little is known about how firms disclose their impacts on marine ecosystems. This study addresses that gap through a content analysis of sustainability and annual reports from 75 of the largest companies across 8 sectors of the ocean economy. We examine which impacts are reported, how they are measured and whether firms set related targets. Most companies focus narrowly on energy use and greenhouse gas emissions, with limited attention to more ocean-specific impacts, for which fewer than 25% of firms have metrics and targets. Where measurements are reported, the use of 443 distinct indicators limits comparability and suggests a lack of consensus on what should be disclosed. Amid growing demands for corporate accountability, our findings provide a timely benchmark to support the integration of ocean-specific considerations into reporting frameworks and to guide materiality assessments that better reflect the environmental realities of the ocean economy

Closing (real estate · Comparability · Corporate sustainability · Greenhouse gas · Materiality (auditing · Sustainability · Sustainability reporting · Transparency (behavior · Coastal and Marine Management · Coral and Marine Ecosystems Studies · Marine and fisheries research

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