The CDSB Climate Change Reporting Framework is a voluntary reporting framework designed to elicit climate change-related information of value to investors in mainstream financial reports.

 

Created in line with the objectives of financial reporting and rules on non-financial reporting, the Climate Change Reporting Framework seeks to filter out what is required to understand how climate change affects a company’s financial performance and value creation. Information prepared in accordance with the Climate Change Reporting Framework enables investors to make informed and robust decisions. These are based on clarity, confidence and trust in climate-change related opportunities and risks disclosed by a company, understanding their comparative position with respect to future challenges and opportunities.

 

More information here: https://www.cdsb.net/what-we-do/reporting-frameworks/climate-change