CDSB was formed at the World Economic Forum in Davos in 2007 to address the need to integrate and harmonize climate-change-related information within a company’s mainstream report. CDSB’s Framework, with its Guide, are a means of conforming to the new UK regulations on mandatory reporting of GHG emissions. The third document below links the relevant paragraphs of the UK regulations with the requirements of CDSB’s Framework and CDP’s climate change questions. Together these documents provide a sound basis for preparing climate change-related information for inclusion in a company’s annual report.
This voluntary reporting framework is designed to elicit climate change-related information of value to investors and integrate this data within a company’s mainstream report. Created in line with the objectives of financial reporting and rules on non-financial reporting, CDSB’s Framework seeks to filter out what is required to understand how climate change affects a company’s financial performance. READ MORE
This guide helps preparers of a company’s annual report through the four steps of Determination (what to include), Preparation (gathering clear and consistent data), Presentation (of the information) and Review (checking accuracy and relevance). The four steps are similar to those used to prepare annual financial reports with the additional focus of communicating climate change-related information that is of value to investors and other stakeholders. READ MORE
Many companies affected by the new UK mandatory GHG reporting regulations already collect the required data through the CDP climate change request. This guidance links the CDP responses with the relevant requirements of CDSB’s Framework and the appropriate paragraph’s of the UK regulations. The document can also be used for non-UK companies who already disclose to CDP. READ MORE
Last updated: 17 Dec 2014