CDSB Framework Application Guidance for Water-Related Disclosures

Year Published

2021

Contributing Organizations

Climate Disclosure Standards Board (CDSB)

Type of Resource

Framework

Tool

Languages

English

French

Spanish

Portuguese

Relevant Topics

Core Topic

Disclosure Standards

Topic 2

Water

Topic 3

Templates & Checklists

Target Audience

All

Relevant Geography

Global

Resource Description

This resource provides CDSB Framework application guidance for companies to disclose water-related risks, impacts, dependencies, and opportunities in mainstream reports. It supports alignment with TCFD recommendations and water reporting standards.

Why This Matters

High-quality water-related disclosure helps investors assess financial risks and opportunities, supports efficient capital allocation, and strengthens resilience in water-stressed economies.

Key Insights

Outlines 6 reporting areas: governance, policies/targets, risks/opportunities, sources of impact, performance, and outlook
Emphasizes dynamic materiality of water issues and integration with financial reporting
Provides a roadmap and checklist for assessing dependencies, hotspot areas, and risks across value chains and basins
Recommends scenario analysis, contextual/science-based targets, and basin-level approaches
Aligns with GRI, SASB, CDP, and TNFD, offering tools, examples, and capacity building resources

Secondary File Resources

Secondary Resource Link(s)

Biodiversity and Water Reporting Templates

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