The CDSB Reporting Framework
CDSB is a practical, tangible response to widespread demands for globally applicable common protocols and standards on climate change-related reporting. That practical, tangible response takes the form of the development of a reporting framework for climate change-related disclosure to be used by companies in compiling their mainstream reports.
Mainstream reports
"Mainstream reports" are the annual reporting packages in which certain corporations are required to deliver their audited financial results under the corporate, compliance or securities laws of the territory or territories in which they operate.
The framework
The framework has been developed by CDSB’s Technical Working Group and the Secretariat and the framework is described in the links from this page. The Reporting Framework was officially launched for comment on 25 May 2009 at the World Business Summit on Climate Change in Copenhagen, Denmark. Please click the link below for the full Framework.
View the CDSB Reporting Framework Exposure Draft.