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Carbon Disclosure Standards Board

 

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Regulatory risks from climate change

This template is designed to elicit information that will inform stakeholders about the legal and financial effects that current and prospective climate change-related regulation may have on the company’s business and operations, including:

  • Details of the climate change-related regulations, policies or government sponsored initiatives that affect the company.
  • How those regulations, policies or initiatives affect the business.
  • A discussion of the regulatory trends, events, commitments and uncertainties that might affect the financial condition or operating performance of the company.
  • Details of the business implications of existing or prospective legislation to reduce greenhouse gas emissions.

View Template 2

View the CDSB Reporting Framework Exposure Draft.