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What we do

CDSB provides standard-ready material, resources and a forum for collaboration on useful climate change-related information. CDSB’s activities and tangible outputs are designed to benefit preparers and users of information about climate change and policy-makers who have, or who are, considering the introduction of climate change-related disclosure requirements.

CDSB’s work and activities are designed to:

  • make information clear and reliable;
  • provide users of climate change information with trusted guidance and interpretive tools;
  • keep markets transparent and effective; and
  • support robust decision and policy-making.

The objectives of CDSB are to:

  1. promote, advance and standardize climate change-related disclosure in mainstream reports in response to demands, and to elicit relevant and material information that can be integrated into investor analyses for the enhanced efficiency of capital allocation;
  2. connect financial and non-financial business reporting through a focus on how climate change affects organizations’ strategy, condition and value creation potential;
  3. provide conceptual and practical input into deliberations by regulatory agencies contemplating the introduction or development of requirements on corporate climate change-related disclosure; and
  4. support assurance of climate change-related information  through specification in the Climate Change Reporting Framework of requirements and criteria that may be used for assurance activities.
  5. assist policy makers and respond to their consultations. Our recent responses can be found on our Consultation Responses page.

CDSB’s strategy for achieving its objectives in 2012 involve four mutually reinforcing work streams:

  1. Engagement - extend CDSB’s engagement programs with corporations, investors, regulators and standard setters
  2. Influence & Outreach - collaborate with and contribute to the work of the organizations undertaking complementary work
  3. Climate Change Reporting Framework Development - develop and update the Climate Change Reporting Framework
  4. Structure & Communications - grow and fund resources, communicate effectively and build institutional structures.