The CDSB Reporting Framework is a standards-ready tool for companies to disclose climate change-related information in mainstream financial reports. Launched in September 2010, the Climate Change Reporting Framework adopts and relies on relevant provisions of existing standards and practices, including the Greenhouse Gas Protocol and International Financial Reporting Standards as well as reflecting regulatory and voluntary reporting and carbon trading rules. The subsequent CDSB Framework for Reporting Environmental Information and Natural Capital sets out an approach for reporting environmental and natural resource use information in mainstream reports, such as the annual report, 10-K filing or integrated report.
Industry sectors covered by the instrument
Organizations covered by the instrument
Private standards initiative.
Type of instrument
Mandatory or voluntary
The geographical scope
International/regional (eg. EU)