About CDSB
CDSB is a consortium of seven business and environmental organisations that works with leading professionals in accountancy, business, standard-setting and regulation to develop and advocate a generally-accepted global framework for use by corporations in disclosing climate change-related information in mainstream reports.
CDSB does not aim to create a new standard. Through its collaborative approach, CDSB aims to support, harmonise and strengthen existing climate change-related reporting initiatives and standards by bringing together and enhancing best practices in the form of a single consistent global framework that can be used for disclosure in mainstream reports.
CDSB’s work programme is managed by the Carbon Disclosure Project which acts as Secretariat to CDSB.
Objectives
In developing the global framework, CDSB’s objectives are to:
- Elicit information of value to reporting organisations in devising and implementing their business strategies and to users of climate change-related disclosures made in mainstream reports.
- Enhance the efficiency of capital allocation by investors, enabling them to integrate climate change-related costs, risks and opportunities into their analyses.
- Provide corporations with greater certainty on disclosure requirements and encourage the consistency of approach that is necessary for effective benchmarking.
- Provide conceptual and practical input into deliberations by regulatory agencies contemplating the introduction or development of requirements on corporate climate change-related disclosures.
For more information see, “what we do”.
Download our brochure: CDSB Brochure (1.3 MB).