CDSB Framework Application Guidance for Water-Related Disclosures

This is a framework to assist companies in the disclosure of water-related financial information in their mainstream report. It offers companies a means of developing their reporting practices and ensuring that investors are receiving the material water-related information needed for effective capital allocation to drive the transition to a sustainable, resilient, and water-secure economy. The intended users of this resource are organizations, both single companies and corporate groups, and in particular teams responsible for financial, governance, and sustainability reporting to investors.