Reporting guidance

We develop guidance to assist report preparers in reporting clear, concise and comparable information in the mainstream report.

Boundary setting in mainstream reports

CDSB's discussion paper explores the issue of organizational boundary setting for non-financial reporting purposes and offers suggested answers to some of the most often debated questions. Find out more...

Reporting Carbon Asset Stranding Risks

Carbon Asset Stranding Risks (CASRs) are almost invisible in corporate reports. Notwithstanding the absence of relevant information, there are clear signals that investors are starting to recognize CASRs through various portfolio decarbonisation practices. Find out more...

Materiality

The CDSB Frameworks align as far as possible with features of the mainstream-reporting model. Find out more...

Assurance

CDSB seeks to support and encourage assurance activity of both climate change-related and environmental information, through the specification of requirements and principles representing suitable criteria that may be used to support assurance activities. Find out more...

Integrated reporting

CDSB and Promethium Carbon have developed a guide for CEOs, CFOs, reporting committees and internal auditors on integrated and climate change-related reporting. Find out more...

Consistency

CDSB promotes greater consistency of approach to the demand for and supply of corporate climate change-related and environmental information. Find out more...

Alignment

Driving consistency sits at the core of everything we do. To help companies navigate the different codes, frameworks and standards that inform corporate non-financial reporting practice, we have prepared a table to show how they all connect. Find out more...