CDSB Framework for reporting environmental information and natural capital

= Full coverage = Partial coverage

Purpose of standards of Framework through the lens of ‹IR›

About
Help organizations prepare and present environmental information in mainstream reports, to provide consistent, comparable and clear decision-useful information for investors

Scope of standards of Framework through the lens of ‹IR›

Financial capital
Manufactured capital
Intellectual capital
Human capital
Social and relationship capital
Natural capital
Full

CDSB FRAMEWORK AND NATURAL CAPITAL

The CDSB Framework for reporting environmental information and natural capital sets out an approach to reporting environmental information in mainstream reports including:

  • Natural capital dependencies;
  • Environmental results;
  • Environmental risks and opportunities;
  • Environmental policies, strategies and targets;
  • Performance against environmental targets.

Content of standards of Framework through the lens of ‹IR›

Organisational overview and external environment
Governance
Business model
Risks and opportunities
Strategy and resource allocation
Performance
Outlook
Partial Partial Partial Partial Partial Partial

CDSB FRAMEWORK AND ORGANIZATIONAL OVERVIEW AND EXTERNAL ENVIRONMENT

Assumes that this information is already in the mainstream report

CDSB FRAMEWORK AND GOVERNANCE

REQ-03   Governance

CDSB FRAMEWORK AND RISKS AND OPPORTUNITIES

REQ-02   Risks and opportunities

CDSB FRAMEWORK AND STRATEGY AND RESOURCE ALLOCATION

REQ-01   Management’s environmental policies, strategy and targets

CDSB FRAMEWORK AND PERFORMANCE

REQ-05 Performance and comparative analysis

CDSB FRAMEWORK AND OUTLOOK

Principle 7   Disclosures shall be forward looking

REQ-06   Outlook


Dialogue participants

CDP
CDSB
FASB
GRI
IASB
IIRC
ISO
SASB