Climate Disclosure Standards Board

CDSB is a consortium of business and environmental organizations jointly advancing its international reporting framework for companies, helping them disclose information about their climate change-related risks and opportunities, carbon footprints, carbon reduction strategies, and their implications for shareholder value. The internationally accepted reporting framework advocated by CDSB helps companies deliver disclosures in a manner that is linked to information about a company's financial performance and its mainstream financial reports. CDSB Board members work together to develop and promote the CDSB Climate Change Reporting Framework to make it easier for companies to disclose and investors to understand climate change-related information in mainstream reports. CDSB offers a practical response to the demand for a global reporting model that ensures fair and transparent markets, encourages standardized climate change-related reporting and inspires confidence in reporting. CDSB does not aim to create a new standard but works as a collaborative forum to establish how to improve existing standards and practices to link financial and climate change-related reporting, and respond to regulatory developments. CDSB consolidates and complements characteristics and practices shared by those existing standards and initiatives through the development of its Climate Change Reporting Framework and associated resources. CDSB's ambition is to provide policy-makers and others with standard-ready material in the form of their Climate Change Reporting Framework and other resources designed to provide clear, reliable information for robust decision-making. CDSB's work is designed to provide clarity, confidence and trust in information, and greater stability in financial markets.