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Carbon Disclosure Standards Board

 

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What we do

CDSB works with a wide range of organisations to develop a global framework for corporate reporting on climate change through mainstream filings.

Overview Of CDB Workstreams

CDSB progresses the development and widespread use of a generally-accepted global framework for climate-related disclosure in mainstream reports through three concurrent workstreams:

Corporate Practice. Board organisations, with the support of the Secretariat, engage companies in their networks for the purpose of encouraging them to disclose material information in their mainstream reports, understanding the challenges they face in doing so, and facilitating the sharing of their experience with the Board and other companies.

Framework Development. CDSB’s Technical Working Group with the support of the Secretariat puruses a process of deliberation and research to elaborate and refine elements of the CDSB framework, beginning with an initial scoping and prioritization of issues posed by initial templates that require clarification and refinement to support broader implementation by companies.

Dialogue with Regulators. Board organisations and the Technical Working Group with the support of the Secretariat conduct dialogues with various relevant regulatory bodies for the purpose of informing and encouraging actions by them that are consistent with CDSB’s generally-accepted framework.