CDSB Framework for reporting environmental & social information

Year Published

2022

Contributing Organizations

Climate Disclosure Standards Board (CDSB)

Type of Resource

Framework

Languages

English

Relevant Topics

Core Topic

Disclosure Standards

Topic 2

Just Transition

Topic 3

Nature

Target Audience

All

Relevant Geography

Global

Resource Description

This resource presents the CDSB Framework (2022) for integrating environmental and social information into mainstream reports with the same rigor as financial data. It sets out guiding principles, reporting requirements, and alignment with global standards.

Why This Matters

The CDSB Framework standardizes ESG reporting, helping investors evaluate long-term value and systemic risks while advancing global disclosure alignment.

Key Insights

Seven principles ensure disclosures are material, comparable, clear and verifiable
Twelve requirements cover governance, policies/targets, risks, impacts, performance, outlook, boundaries, reporting policies, restatements, conformance, and assurance
GHG emissions and social impacts like pay gaps and workforce conditions are treated as inherently material
Stresses integration of ESG information with strategy, finance, and risk management
Aligns with IFRS, TCFD, GRI, SASB, and EU directives to support assurance and compliance

Secondary File Resources

Secondary Resource Link(s)

Decision-useful climate-related information for investors

Practical steps for a connected Net Zero and TCFD-aligned mainstream financial report

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