The CDSB Framework sets out an approach to reporting environmental information in mainstream reports.
Environmental information includes information about the reporting organisation’s:
• Natural capital dependencies;
• Environmental results;
• Environmental risks and opportunities;
• Environmental policies, strategies and targets;
• Performance against environmental targets.
Mainstream reports are the annual reporting packages in which organisations are required to deliver their audited financial results under the corporate, compliance or securities laws of the country in which they operate. Mainstream reports are normally publicly available. They provide information to existing and prospective investors about the financial position and financial performance of the organisation and are distinct from material published separately. The exact provisions under which companies are required to deliver mainstream financial reports differ internationally, but will generally contain financial statements, other financial reporting including governance statements and management commentary.
The CDSB Framework assumes that the following matters are routinely disclosed in a mainstream report and therefore provide context for environmental information reported according to the CDSB Framework:
• The organisation’s principal activities and business model;
• The main markets and jurisdictions in which the organisation operates;
• A description of the organisation’s supply chain;
• Other key legal, staffing and performance indicators.
Please note all terms listed in blue are defined in section 1.8 (Terminology).
Access the framework here.