CDSB Framework

= 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 with the same rigour as financial information, 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

Principle 1 Relevant & material disclosures

REQ-01 Governance

REQ-02 Policies, strategy and targets

REQ-03 Risks and opportunities

REQ-04 Sources of environmental impact

REQ-05 Performance and comparative analysis

REQ-06 Outlook

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

REQ-07 Organizational boundary

CDSB FRAMEWORK AND GOVERNANCE

REQ-01 Governance

CDSB FRAMEWORK AND RISKS AND OPPORTUNITIES

REQ-03 Risks and opportunities

CDSB FRAMEWORK AND STRATEGY AND RESOURCE ALLOCATION

REQ-02 Management’s policy, 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-05 Performance and comparative analysis

REQ-06 Outlook