CDSB Framework for reporting environmental & social information

This is a framework that sets out an approach to reporting environmental and social information in mainstream financial reports. Environmental and social information includes information about the reporting organisation’s such as natural, human, and social capital dependencies; environmental and social results; environmental and social risks and opportunities; environmental and social policies, strategies, and targets; and performance against environmental and social targets. The intended users are organisations including single companies or entities and corporate groups. It is particularly for use by officers within the organisation responsible for financial, governance, and sustainability reporting and embarking on or developing practices to report environmental and social information through mainstream channels.