CDSB invites public comment on organisational boundary setting for non-financial information in mainstream reports.
The third and final part of the revisions to the CDSB Framework is to propose options on organizational boundary setting for non-financial reporting purposes.
Draft Edition 2.0 of the CDSB Framework sets out an approach to report certain environmental information in mainstream corporate reports. Previous editions of the Framework focused on climate change-related reporting in mainstream corporate reports.
This paper refers to organizational boundary setting for non-financial reporting purposes generally, rather than for climate change or environmental reporting purposes specifically, on the basis that organizational boundary setting equally affects reporting of general sustainability and other non-financial information, as well as specific aspects of social or environmental information. However, some of the proposals are informed by developments in climate change-related reporting, as it is one of the most developed and advanced areas of non-financial reporting.
You are invited to respond to the discussion paper and join the debate. The deadline for comments is 27th June 2014.
If you have any questions, please contact Jarlath Molloy, CDSB Technical Manager.