Overview: The Climate Disclosure Standards Board (CSDB) was convened at the 2007 Annual Meeting of the World Economic Forum in response to increasing calls for action from corporations and financial markets to address global warming and the associated growth of climate change information collection and reporting initiatives. CDSB's mission is to promote and advance climate change related disclosure in mainstream reports through the development of a global framework for corporate reporting on climate change. By working with preparers and users of information, their advisors, regulators and public interest groups, CDSB aims to develop a framework that will elicit comprehensive, consistent and comparable information for investors, offer greater certainty on disclosure requirements for corporations, and thereby provide useful guidance for standard setting by national regulators.
Specifications: Available at: http://www.cdsb.net/climate-change-reporting-framework
IPR Policy: Not available
Current Status: Active
Last Updated: October 1, 2013