Table connecting corporate non-financial reporting approaches
24 Feb 2015
The Climate Disclosure Standards Board (CDSB) has published a table showing how the most widely used corporate natural capital-related reporting approaches align.
The table cross references the requirements in the CDSB Reporting Framework, which will be available as completed version in March, with commonly used reporting provisions such as CDP, SASB, GRI, IIRC, UN Global Compact as well as regulatory requirements such as the new EU Non-Financial Reporting Directive, the UK Companies Act, the German Sustainability Code and Grenelle II. The table allows stakeholders to identify similar requirements and shows how information collected for one reporting audience/purpose can be used to satisfy other audiences and purposes.
Please click to access the table and a corresponding press release on the CDSB website.