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CDSB Framework Application guidance for biodiversity ...

November FrameworkApplication guidance for biodiversity -related disclosuresAbout the Climate Disclosure Standards Board3 CDSB Framework 3 CDSB Framework | Application guidance for biodiversity -related disclosures The Climate Disclosure Standards Board (CDSB) is an international consortium of business and environmental NGOs. We are committed to advancing and aligning the global mainstream corporate reporting model to equate natural and social capital with financial capital. We do this by offering companies a Framework for reporting environmental and social information with the same rigour as financial information.

organisation has direct control, upstream activities cover the activities of suppliers and downstream activities are those linked to the purchase, use, re-use, recovery, recycling and final disposal of the organisation’s products and services. ii Appendix 4 contains the full list of definitions of Application Guidance. Application Guidance

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