Introduction
The CDSB framework is organised into introductory sections describing the approach that should be taken to climate change-related reporting. Four reporting templates then describe in detail what to report.
The introductory sections to the CDSB framework:
- Set out the framework objectives
- Describe how the framework has been designed
- Define the companies to which the framework applies
- Define the reporting boundary of companies using the framework for disclosure
- Set out guiding principles that should be used for the preparation of disclosures
- Describe the contextual information that should be provided by the reporting company.
View the CDSB Reporting Framework Exposure Draft.