Corporate reporting on social issues

Read CDSB's discussion paper as we examine our approach to the disclosure of financially material social information.

Challenges exist with the present practices of reporting consistent, comparable, decision-useful information on social issues, particularly for material social issues in the mainstream report. The challenge is not necessarily one of volume of data, but more one of quality, rigour, and context of that information.

CDSB is setting out to expand the scope of its reporting framework and technical work to suitably accommodate financially material social issues. This will see CDSB provide the market with the framework for TCFD-style reporting across all financially material social and environmental issues and offer companies the means of reporting decision-useful information that meets ever-developing needs and expectations of users.

Read CDSB's position paper, Corporate reporting on social matters.