The Climate Disclosure Standards Board provides a principles-based framework that helps organisations to present environmental information in mainstream reports for investors. It’s fully aligned with the TCFD and supports compliance with the EU’s Non-financial Reporting Directive. It doesn’t have its own detailed and specific metrics, but instead brings together other frameworks, including the SASB and GRI, as well as information disclosed via the CDP. Companies can then report the information gathered using the CDSB structure as a guide.
Themes: Environment
Number of participants: 400+
Best for: Medium-to-Large Companies
Stakeholder audience: Investors, shareholders
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