Organisation :
The CDSB Framework for reporting environmental and social information is designed to help organizations prepare and present environmental and social information in mainstream reports. It allows investors to assess the relationship between specific environmental and social matters and an organization's strategy, performance and prospects.
In light of changing market and user demands, the scope of the CDSB Framework was expanded to include social as well environmental, including climate change, information.
The CDSB hopes to encourage analysis and decision-making by investors that recognize the dependence and impacts of economic and financial stability on natural, human and social capital.