304-1 CDSB Framework for Reporting Environmental & Climate Change Information

Summary

The CDSB Framework for reporting environmental and social information is designed to help organisations prepare and present environmental and social information in mainstream reports for the benefit of investors. It allows investors to assess the relationship between specific environmental and social matters and the organisation's strategy, performance and prospects.

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Issuer

Climate Disclosure Standards Board (CDSB)

Year

2019

Region

International

Issuer (type)

Climate Disclosure Standards Board (International)

Policy Type

Disclosure

Geographical scope

International

Mandatory or voluntary

Voluntary

Global Reporting Initiative (GRI)

Other

Main industries targeted

Finance & Insurance
Agriculture, Forestry, Fishing & Hunting
Administrative, Support, Waste Management
Professional, Scientific, & Technical Services

Restrictiveness

Low

Sustainable Development Goals (SDGs)

SDG 8: Decent Work and Economic Growth
SDG 10: Reduced Inequality
SDG 12: Responsible Consumption and Production
SDG 13: Climate Action
SDG 15: Life on Land