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CDSB publishes framework for reporting environmental information and natural capital

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12 Jun 2015

The Climate Disclosures Standards Board (CDSB) has published a framework for the reporting of environmental information and natural capital in mainstream reports such as the annual report.

The framework has been published to assist companies to prepare and present environmental information in mainstream reports that links the company’s environmental performance with its overall strategy, performance and prospects and is useful to investors in making decisions in their capacity as capital providers.  It is hoped that through the provision of this environmental information it will enable and encourage investor decision making on the allocation of financial capital to activity that supports environmental protection.

Additionally the framework seeks to:

  • Standardise the way that environmental information is reported in mainstream reports ensuring that it is clear, concise and comparable across companies.
  • Add value to the existing mainstream report for the benefit of investors.
  • Support compliance with other regulatory and reporting requirements such as the EU Directive on disclosure of non-financial and diversity information

The framework contains the following areas:

  • Guiding principles.  These have been designed to ensure, among other things, the environmental information reported in the mainstream reports is useful to investors, correct and complete.  These are to be applied in preparing and presenting the environmental information.
  • Reporting requirements.  This sets out the type of environmental information that should be reported in mainstream reports.  This includes requirements around areas such as the company’s environmental policies and strategy, the company’s environmental results and performance and the way in which environmental information is prepared and presented. 

The press release and the framework are available on the CDSB website.

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