Accountability under GRI Standard for Biodiversity Impacts: A comprehensive analysis in the cruise industry

This study investigates the accountability of cruise corporations regarding their impact on marine biodiversity. It examines the linkages between waste management practices on-board cruise ships and marine biodiversity. This study also investigates into the role of new technologies and renewable resources as enablers in achieving the Sustainable Development Goals (SDG#14) defined in the United Nations' (UN) 2030 Agenda. Specifically, it deepens biodiversity accounting through the analysis of sustainability reports published by major cruise corporations that aim to gain legitimacy from stakeholders about their behaviors in mitigating climate changes. Therefore, this study analysis the content of the biodiversity disclosure of the major cruise corporations in the cruise industry, i.e. Carnival Corporation Plc, Royal Caribbean Group, Norwegian Cruise Line Holding Ltd., and MSC Cruise. The data collection is composed of over 20 documents published from 2018 to 2022 including sustainability reports and website pages through which the major cruise corporations, which cover over 80% of the cruise market, narrate their commitment to marine biodiversity protection by adopting initiatives, practices and environmental scores according to the Global Reporting Initiative (GRI) Standard for Biodiversity Impacts. This study highlights interesting results allowing to discuss the of cruise corporations, which may not align with their actual practices.