CDSB is formed of three bodies:

  1. The Board, whose members are drawn from business and environmental organisations, is responsible for CDSB’s governance and strategic direction;
  2. The Technical Working Group, formed of representatives of the major accounting firms and their professional bodies, professional advisors and academics, coordinates CDSB's work programme and development of the CDSB Framework; and
  3. A Secretariat delivers CDSB's day to day activities and supports the Technical Working Group. CDP hosts the global Secretariat on behalf of the Board.