Climate Disclosure Standards Board
CDSB Framework for Reporting Environmental and Climate Change Information
This reporting framework offers companies seven guiding principles and 12 reporting requirements to help prepare (financially) material and decision-useful environmental disclosures for the mainstream report. CDSB additionally offers topic-specific guidance for companies, such as on climate-related reporting and climate accounting.
For organisations
Use this resource to:
- Integrate and act: Understand how to prepare environmental and climate change information in a way that connects to mainstream financial information.
- Disclose: Report on financially material environmental and climate change information.
For investors and financial institutions
Use this resource to:
- Assess: Understand the measurement and disclosure standards and guidance for organisations, so that investors can provide capacity to the asset to help adherence.
- Disclose: Understand how underlying assets might prepare environmental and climate change information in a way that connects to mainstream financial information.