CDSB Framework
= Full coverage = Partial coverage
Purpose of standards of Framework through the lens of ‹IR›
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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›
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›
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