CDSB Framework Application Guidance for Biodiversity-Related Disclosures

Year Published

2021

Contributing Organizations

Climate Disclosure Standards Board (CDSB)

Type of Resource

Framework

Languages

English

French

Spanish

Portuguese

Relevant Topics

Core Topic

Disclosure Standards

Topic 2

Nature

Topic 3

Templates & Checklists

Target Audience

All

Relevant Geography

Global

Resource Description

This resource provides guidance for companies on disclosing biodiversity-related risks, dependencies, impacts, and opportunities within mainstream reports using the CDSB Framework

Why This Matters

Robust biodiversity disclosure enables better risk assessment, improves comparability, and supports the transition to resilient, nature-positive business strategies.

Key Insights

Defines six disclosure areas: governance, policies/targets, risks/opportunities, sources of impact, performance, and outlook
Highlights that biodiversity supports ~USD 44 trillion (50% of global GDP)
Includes tools, checklists, and examples to assess materiality, dependencies, and value chain impacts
Recommends scenario analysis, science-based targets, and applying the mitigation hierarchy to manage risks
Aligns with frameworks like TCFD, TNFD, SBTN, and ISSB, emphasizing stakeholder engagement and capacity building

Secondary File Resources

Secondary Resource Link(s)

Biodiversity and Water Reporting Templates

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