What we do

We offer companies a framework for reporting environmental information with the same rigour as financial information. In turn this helps them to provide investors with decision-useful environmental information via the mainstream corporate report, enhancing the efficient allocation of capital. Regulators also benefit from compliance-ready materials.

CDSB Framework

The CDSB reporting framework sets out an approach to reporting environmental information & natural capital in mainstream reports, such as the annual report, 10-K filing or integrated report. Find out more...

Reporting guidance

We develop guidance to assist report preparers in presenting clear, concise and comparable information in the mainstream report. Find out more...

Reporting provisions

CDSB works to address the unresolved tensions in corporate environmental and natural capital reporting that can produce variation in the quantity and quality of information. Addressing these issues in turn provides confidence in policies, markets and corporate reporting. Find out more...

Reporting technology

eXtensible Business Reporting Language (XBRL) is a digital reporting language that structures data consistently to improve its analysis and inform capital allocation decisions. CDSB has developed a digital version of the CDSB Reporting Framework as the new standard for climate change reporting aimed at investors. Find out more...

Reporting policy

CDSB develops a standards-ready Framework for reporting environmental information & natural capital with rigorous due process to ensure it is fit for implementation into mandatory reporting requirements. Find out more...

Statement on fiduciary duty & climate change disclosure

The statement is an expression of collective commitment by a leading group of companies and institutional investors to strengthen and align climate-related corporate reporting to the investment community through a common framework. It is also a call to action by them for others to follow their example and scale the use of this leading-practice framework: the Climate Change Reporting Framework, or another comparable framework. More fundamentally, it is a recognition that, because climate change is beginning to affect economic activity in various ways, it has become a relevant matter for consideration by fiduciaries, irrespective of how they view its moral or societal implications. Find out more...