Updates to the Framework

Mon, 8 June 2015

CDSB releases expanded CDSB Framework for reporting environmental information & natural capital

View Framework here.

Mon, 17 February 2014

CDSB releases consultation draft of expanded Framework

What has changed?

The Framework was expanded beyond climate change to include information on natural capital, namely forest risk commodities and water.

More information...

Responses to consultation

The complete set of responses to the CDSB consultation, including those to the Framework consultation draft, proposals for reporting on carbon asset stranding risks and proposals for boundary setting in mainstream reports is available here.


Wed, 17 October 2012

CDSB announces Climate Change Reporting Framework - Edition 1.1 October 2012

What has changed?

Edition 1.1 October 2012 of the Climate Change Reporting Framework reflects updates to some of the International Accounting Standards Board (IASB)'s pronouncements and standards and incorporates changes to paragraphs 4.22 - 4.27 that are designed to clarify CDSB's approach to organisational boundary setting and to support the long standing practices that have been established through widespread adoption of the GHG Protocol.

As part of a process of continuous improvement, CDSB will build upon and update the Climate Change Reporting Framework over time in light of experience of working with it and in response to developments in Climate Change disclosure practices globally. The Basis for Conclusions at Appendix 1 to the Climate Change Reporting Framework - Edition 1.1 October 2012 pertains to conclusions reached in relation to version 1.0 September 2010. 


Fri, 20 July 2012

CDSB announces update to the Climate Change Reporting Framework 1.0

What has changed?

From now on, greenhouse gas emissions from associates should not be included in the Scope 1 or 2 results for entities within the financial control organizational boundary.

The effect of the update is to delete “line 3” from the Table entitled “Part 1 GHG emissions (Scope 1 and 2) in paragraph 4.24 of the CCRF, as shown below:

Why was the Framework changed?

The rationale is that, whereas subsidiaries fall under the control of parent companies for financial reporting purposes and joint ventures fall under the joint control of the group and its fellow venturers, associates are not under the control of the parent and therefore fall outside the definition of financial control in the Greenhouse Gas Protocol.

Full details of the update can be found here.


Tue, 6 April 2010

Report on public consultation about the CDSB Reporting Framework

A summary of comments on the first draft of the CDSB Climate Change Reporting Framework can be found here.

Download comments (.zip file) here.