The CDSB framework provides the supporting architecture to link non-financial disclosure through GRI guidelines and financial information in companies’ mainstream reports.
The Global Reporting Initiative (GRI) is an international independent organisation that helps businesses, governments and other organisations understand and communicate the impact of businesses on critical sustainability issues such as climate change. GRI provides Guidelines that reflect the perspective of a diverse range of stakeholders that are aiming at transparency.
The CDSB Framework explains how environmental/natural capital information disclosed in a report made using GRI sustainability reporting guidelines can be presented in a mainstream financial report. The Framework provides the supporting architecture to link non-financial and financial information in companies’ mainstream reports. This enables companies and investors to minimise risk and identify opportunities by disclosing and reducing impacts on the environment. By identifying and developing common disclosures, GRI and CDSB aim to increase the efficiency of reporting.
CDSB is a GRI Organisational Stakeholder, a program which connects 600 organisations from over 60 countries, committed to advancing sustainability reporting.