Discussion papers

Uncharted waters: how can companies use financial accounting standards to deliver on the TCFD recommendations?

This paper focuses on IFRS 7, 9, 15, 17 and IAS 36 and 37, exploring some of the main points applied to traditional financial instruments and how they could help organizations report information about climate-related risks and opportunities in their mainstream report.

Position paper: Materiality and climate-related financial disclosures

In this paper, CDSB looks at what the TCFD and other mainstream reporting requirements says about the application of materiality to climate-related financial disclosures, trying to understand the main challenges and potential solutions for an effective materiality judgement process.

Position paper on relevance & materiality, organisational boundaries and assurance

The purpose of this document is to explain the positions that CDSB has adopted in relation to three key themes in the CDSB Framework for Reporting Environmental Information and Natural Capital (the “CDSB Framework”). These are: relevance and materiality; organisational boundary setting; and assurance.

Considerations for reporting and disclosure in a carbon-constrained world

This paper by Carbon Tracker and CDSB is designed to assist the Task Force on Climate-related Financial Disclosures members in assessing the ‘carbon bubble’ concept and ‘stranded asset’ risks inherent in the business-as-usual strategies of many fossil fuel companies.

Proposals for reporting on Carbon Asset Stranding Risks

This discussion paper addressing CASRs in mainstream reports proposes both amendments to existing legislation and new requirements to reporting laws, standards and practices. The proposed changes are designed to encourage companies to account for and report in a way that enables investors and other users of mainstream corporate reports to identify, assess and respond to CASRs.

Proposals for boundary setting in mainstream reports: discussion paper on organisational boundary setting by groups of companies or non-financial reporting purposes

This discussion paper explores the issue of organisations boundary setting for non-financial reporting purposes and offers some answers to the challenges identified.