Introduction to CDSB

3 May 2023 | Tweet @CDSBGlobal

Introduction to theClimate Disclosure Standards Board


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Climate Disclosure Standards BoardIntroduction to the CDSB Framework


We are committed to advancing and aligning the global mainstream corporate reporting model to equate natural capital with financial capital.


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CDSB Framework in a nutshellIntroduction to the CDSB Framework

Environmental informationCDP, GRI, SASB, ISO 26000, UNGC CEO Water Mandate,

Natural Capital Protocol

CDSB Framework

Annual Report / Integrated ReportMD&A, Form 10-K/20-F, Lagebericht, Form 56-1

cdsb.net/Framework


The CDSB Framework

• 7 guiding principles• 12 reporting requirements• Reference detailed guidance on

climate, forests, water• Alignment with CDP, GRI, SASB &

others to support inclusion in mainstream reports

• Covers all environment-related requirements prescribed by current and upcoming legislation (eg: EU Non-Financial Reporting Directive)

for reporting environmental information & natural capital

Introduction to the CDSB Framework

cdsb.net/Framework

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CDSB Framework 6

340+ Framework usersIn 32 countries worldwidewith a market capitalisation of US$ 4.2 trillion

cdsb.net/framework


CDSB Framework 7

Across 10 sectorsSuch as…Airbus GroupClorox CompanyNestléPhilipsSony CorporationNASA

Financ

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trials

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Health

Care

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cdsb.net/framework


As investors we find it instrumental to be able to evaluate and compare companies on their sustainability performance.

We hope that others will get behind the CDSB Framework so that it can evolve to become the standard the investor community needs.

- Marcos Mancini, Director Sustainable Banking, Banorte


Fiduciary duty & climate change disclosure

With the support of

Join at:cdsb.net/Fiduciary


ContactMichael Zimonyie: [email protected] t: +44 (0)203 818 3938www.cdsb.net

Introduction to CDSB

Economy & Finance

Transcript of Introduction to CDSB