Climate Disclosure Standards Board (CDSB)

CDSB (Climate Disclosure Standards Board) (green)

Background

The Climate Disclosure Standards Board (CDSB) was founded at the World Economic Forum (WEF) annual meeting in 2007. CDSB is a consortium of global business and environmental organisations, including CDP (formerly the Carbon Disclosure Project), CERES, The Climate Group, The Climate Registry (TCR), The International Emissions Trading Association (IETA), World Council for Business and Sustainable Development (WCBSD), World Economic Forum (WEF) and World Resources Institute (WRI).

CDSB stated mission is to "promote and advance climate change-related disclosure in mainstream reports through the development of a global framework for corporate reporting on climate change".

CDSB produces a climate change reporting reporting framework ('CDSB Framework'). Initially focused on risks and opportunities that climate change presents to an organisation's strategy, financial performance and condition, the framework is currently being expanded to included to encompass other types of environmental information related to climate change, in particular information about water and forest risk commodities.

Structure and governance

CDSB has three member bodies:

  • The CDSB Board, which is responsible for governance and strategic direction. Board members are drawn from business and environmental organisations
  • An Advisory Committee, which provide guidance and advice to the CDSB Board. The committee has representatives from industrial corporations, non-government organisations and legal firms
  • A Technical Working Group, which co-ordinates CDSB's work programme and development of the CDSB Framework. The working group has representatives of the major accounting firms, professional accounting bodies, professional advisors and academics.

Contact information

Climate Disclosure Standards Board Secretariat
C/O CDP Worldwide
Plantation Place South
60 Great Tower Street
EC3R 5AD London
United Kingdom

Telephone: +44 (0) 203 818 3939

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