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.
Use this resource to:
- Measure, assess and value: Understand the measurement and disclosure standards and guidance for organisations, so that investors can provide capacity to the asset to help adherence.
- Communicate: Understand how underlying assets might prepare environmental and climate change information in a way that connects to mainstream financial information.