Another possible theme is conservation. Given the current state of many reefs around the world, the story could be centered around the importance of conserving reefs. It could tell the story of people who are trying to protect a reef from various threats, like illegal fishing or pollution, and their efforts to raise awareness about the need to preserve these precious ecosystems.
Maybe the main theme is discovery. It could be about a person or a group of people who discover something new about a reef, whether it's a new species, a unique behavior of the marine life there, or a previously unknown part of the reef structure. They might have gone through a journey of exploration and learned a great deal about the reef in the process.
It could be about survival. Reefs are complex ecosystems where many organisms have to fight for survival. The story might focus on how different species adapt to the conditions of the reef environment.