Land use and biodiversity-related disclosures

The CDSB Framework application guidance for land use and biodiversity-related disclosures (Land use and biodiversity guidance) will support companies in reporting material land use and biodiversity-related information in the mainstream report.

What is the Land use and biodiversity guidance? 

The land use and biodiversity guidance will provide an additional layer of detail to the CDSB Framework, integrating elements from existing reporting standards on land use and biodiversity. The guidance will be applicable globally.

The focus of the guidance is on the first six reporting requirements of the CDSB Framework (REQ-01-06)

Who is the main audience?

The guidance is designed to enhance the decision-usefulness of land use and biodiversity-related information disclosed in the mainstream reports by listed companies. Investors are the primary audience of this information. 

Who supports the development of the guidance?

The development of the land use and biodiversity guidance is supported by the Land use and biodiversity working group. 

Over 40 members of the group, coming from various backgrounds, bring expertise in the disclosure of land use and biodiversity-related information. Their work includes:   

  • Reviewing drafts and literature;

  • Sharing knowledge and experience;

  • Providing feedback on all development stages; and

  • Engaging stakeholders for roundtables, pilot groups, and public consultation.

Who funds the development of the guidance?

The CDSB Framework application guidance for land use and biodiversity-related disclosures comes as part of the four-year project, supported by the LIFE Programme of the European Union. The aim of the project is to enhance nature-related financial disclosures in mainstream reports across Europe and beyond. This publication is funded in part by the Gordon and Betty Moore Foundation and UK PACT.

If you have any questions, feel free to get in touch with Ravi Abeywardana, Technical Director at CDSB: ravi.abyewardana@cdsb.net


With the contribution of the LIFE Programme of the European Union

The content of this page is the sole responsibility of the author and can under no circumstances be regarded as reflecting the position of the European Union

This publication is funded in part by the Gordon and Betty Moore Foundation.

This publication is funded in part by UK PACT.