Invitation to Comment
CDSB invites comments on all aspects of its Exposure Draft, the Annex and in particular on the specific questions to be found in the "Invitation to Comment" document. CDSB welcomes comments from any interested party, but in particular from four main stakeholder groups:
- Business is invited to comment on whether and how the CDSB Framework assists them in the preparation of disclosures and in developing and implementing their business strategies to take account of climate change;
- Investors are invited to comment on whether the CDSB Framework contains the right factors to elicit decision-useful information and the consistency of approach that is necessary for comparability;
- The accounting profession is invited to comment on how the CDSB Framework assists in its role in financial reporting standards setting, and as corporate reporting advisors and assurors; and
- Regulatory agencies in jurisdictions that already legislate on environmental disclosures or are contemplating such legislation are invited to comment on whether the CDSB Framework provides a useful model that may form the basis for statutory disclosures.
For further information please download the Invitation to Comment (PDF 144 KB), which can also be found in the Exposure Draft Document.