Reporting frameworks

CDSB has developed two Frameworks for reporting environmental information/natural capital and climate change-related information in mainstream corporate reports, such as the annual report or the Form 10-K.

The CDSB Framework for reporting environmental information & natural capital encompasses the Climate Change Reporting Framework Edition 1.1. The Climate Change Reporting Framework remains suitable, and provides specific guidance for preparing detailed disclosures on climate change-related information in mainstream reports. Its focus is primarily on the risks and opportunities that climate change presents to an organisation’s strategy, financial performance and condition.

For a focus on environmental information/natural capital, use the CDSB Framework for reporting environmental information & natural capital (which also encompasses the Climate Change Reporting Framework 1.1). 

For more in-depth guidance on specifically climate change disclosures, please refer to the Climate Change Reporting Framework Edition 1.1.

Choose your focus:

Environmental information / natural capital

         

Climate change

CDSB Frameworks at a glance

  • 340 companies across 32 countries are currently using the CDSB Frameworks
  • With companies across 10 sectors using the frameworks, our approach provides consistency and comparability for investors and other stakeholders
  • Our Frameworks are currently referenced in 5 stock exchanges across the world, covering all continents