CDSB has developed two Frameworks for reporting environmental information/natural capital and climate change-related information in mainstream corporate reports, such as the annual report or the Form 10-K.
The CDSB Framework for reporting environmental information & natural capital encompasses the Climate Change Reporting Framework Edition 1.1. The Climate Change Reporting Framework remains suitable, and provides specific guidance for preparing detailed disclosures on climate change-related information in mainstream reports. Its focus is primarily on the risks and opportunities that climate change presents to an organisation’s strategy, financial performance and condition.
For a focus on environmental information/natural capital, use the CDSB Framework for reporting environmental information & natural capital (which also encompasses the Climate Change Reporting Framework 1.1).
For more in-depth guidance on specifically climate change disclosures, please refer to the Climate Change Reporting Framework Edition 1.1.