Transcription of CDSB Framework Application guidance for biodiversity ...
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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. In turn this helps them to provide investors with decision-useful environmental information via the mainstream corporate report, enhancing the efficient allocation of capital.
REQ-05 Performance and comparative analysis 68 REQ-06 Outlook 71 1. Scenario analysis 72 2. Methods, assumptions and uncertainties 72 3. Iteration and learning 73 4. Basis for conclusions 74 Chapter 4 Appendices 1. CDSB Framework – Guiding principles and reporting requirements 76 2. CDSB materiality approach 77 3.
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