SDG 14: Life Below Water

UN Sustainable Development Goal 14: SDG 14: Life Below Water. Targets, indicators, ESG alignment, and corporate reporting guidance.

Section: SDGsTopics: ESG, Life, Below, Water, sdgs, Sustainable Development Goals, UN 2030 Agenda, sustainability targets, sustainability, reporting
Illustration for SDG 14: Life Below Water

SDG 14: Life Below Water

Goal: Conserve and sustainably use the oceans, seas and marine resources for sustainable development


Global Context

Oceans cover 71% of the Earth's surface and are critical for climate regulation, biodiversity, and human livelihoods. Over 3 billion people depend on marine and coastal biodiversity for their livelihoods. Ocean acidification has increased by 26% since pre-industrial times. Over 17 million metric tonnes of plastic enter the ocean annually. One-third of fish stocks are overfished. Marine ecosystems are under unprecedented pressure from pollution, climate change, and overexploitation.


Key Targets

Key targets include preventing and significantly reducing marine pollution (14.1), sustainably managing and protecting marine and coastal ecosystems (14.2), minimising ocean acidification (14.3), effectively regulating harvesting and ending overfishing (14.4), conserving at least 10% of coastal and marine areas (14.5), and increasing the economic benefits from sustainable use of marine resources (14.7).


Business Contribution

Businesses contribute through reducing plastic pollution and marine debris, sustainable fisheries and aquaculture practices, preventing ocean pollution from operations and supply chains, supporting marine protected areas, developing ocean-friendly products and packaging, and investing in blue economy solutions. Sectors with significant marine impacts include fisheries, shipping, tourism, oil and gas, and consumer goods.


Measurement & Reporting

GRI 304 (Biodiversity), GRI 306 (Waste), SASB Fisheries & Aquaculture standards, TNFD ocean-related disclosures, Ocean Disclosure Initiative.


Primary Sources

UN Oceans, IOC-UNESCO, Ocean Conservancy


From ESG Library

  • ESG & GRI Reporting Made Simple — SDG mapping and disclosure guidance
  • Practical Guide to ESG Integration — Integrating SDGs into business strategy

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