introduction to cdsb
TRANSCRIPT
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Introduction to theClimate Disclosure Standards Board
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Climate Disclosure Standards BoardIntroduction to the CDSB Framework
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We are committed to advancing and aligning the global mainstream corporate reporting model to equate natural capital with financial capital.
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CDSB Framework in a nutshellIntroduction to the CDSB Framework
Environmental informationCDP, GRI, SASB, ISO 26000, UNGC CEO Water Mandate,
Natural Capital Protocol
CDSB Framework
Annual Report / Integrated ReportMD&A, Form 10-K/20-F, Lagebericht, Form 56-1
cdsb.net/Framework
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The CDSB Framework
• 7 guiding principles• 12 reporting requirements• Reference detailed guidance on
climate, forests, water• Alignment with CDP, GRI, SASB &
others to support inclusion in mainstream reports
• Covers all environment-related requirements prescribed by current and upcoming legislation (eg: EU Non-Financial Reporting Directive)
for reporting environmental information & natural capital
Introduction to the CDSB Framework
cdsb.net/Framework
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CDSB Framework 6
340+ Framework usersIn 32 countries worldwidewith a market capitalisation of US$ 4.2 trillion
cdsb.net/framework
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CDSB Framework 7
Across 10 sectorsSuch as…Airbus GroupClorox CompanyNestléPhilipsSony CorporationNASA
Financ
ials
Indus
trials
Consu
mer Disc
retion
ary
Materia
ls
Consu
mer Stap
les
Inform
ation
Techn
ology
Energy
Utilitie
s
Health
Care
Teleco
mmunica
tion S
ervice
s0
10
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8070 70
4238
3025 22 21
149
cdsb.net/framework
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As investors we find it instrumental to be able to evaluate and compare companies on their sustainability performance.
We hope that others will get behind the CDSB Framework so that it can evolve to become the standard the investor community needs.
- Marcos Mancini, Director Sustainable Banking, Banorte
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Fiduciary duty & climate change disclosure
With the support of
Join at:cdsb.net/Fiduciary
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ContactMichael Zimonyie: [email protected] t: +44 (0)203 818 3938www.cdsb.net