Key disclosure requirements:
An organization shall determine the disclosures to be made under the climate change reporting framework according to the categories of disclosure content that are of value to investors and a process that involves a thorough assessment of how climate change has actually affected or has the potential to affect the organization’s strategic objectives (page 7, 2.1, 1 of the climate change reporting framework)
Disclosures shall be made on a consistent basis and shall include the information that is necessary to maximise its value to investors (page 7, 2.1, 2 of the climate change reporting framework).
Disclosures shall be presented and communicated so as to make them useful for investors (page 7, 2.1, 3 of the climate change reporting framework).
All requirements need to be read in conjunction with Chapter 3 of CDSB’s climate change reporting framework which describes the characteristics of decision-useful information that shall be applied in determining, preparing and presenting disclosures in accordance with the requirements and Chapter 4, which sets out requirements as to the type of information that is useful to investors.
A summary of the key requirements can be found here.