As previously mentioned, some SDG 14 related targets are a restatement of commitments adopted under different agreements, including legally-binding treaties. But the strength of SDGs is also political. The 2030 agenda is a collective project agreed by the international community to combine development and protection of the environment. States are therefore accountable to this commitment. Of course, there is no international judicial mechanism to enforce SDGs, and the tracking process is considered by many to be pretty light.
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References: https://meam.openchannels.org/news/meam/un-sustainable-development-goals-and-you-short-synopsis-ocean-planners-and-managers

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