Second and final draft of the CDSB's environmental reporting framework
31 Oct 2014
The final draft builds on the feedback received during the first consultation held in spring 2014. The completed CDSB Framework will be available in March 2015.
The Climate Disclosure Standards Board (CDSB) is updating the existing CDSB Climate Change Reporting Framework, originally released in September 2010, to take account of recent developments in corporate non-financial reporting. As the first consultation draft already demonstrated, the scope of the updated CDSB Framework now encompasses environmental information, in particular natural capital. The updated Framework provides specific guidance on the characterisation, measurement and reporting for GHG emissions, forest risk commodities and water.
The new consultation draft is open for comment until 14 December 2014. Click for more information (link to CDSB website).
The CDSB has also recording a briefing video providing an introduction to the updated CDSB Framework and outlining how to respond to the consultation