Organizations intending to disclose can now access the 2026 questionnaire and guidance. 

This year, for the first time and following growing market demand, companies will be able to answer questions on the ocean through the full questionnaire, with Ocean-related metrics being built into existing questions covering corporate governance, dependencies, impacts, risks and opportunities, and target setting. 

The 2026 questionnaire and guidance is available here.

Check the key dates for this year’s disclosure cycle below