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CDSB Disclosure

REFERENCE
G3.1.3
CATEGORY
Systemic Risk Management
METRIC
Sustainability Reporting
UNIT
ESG Reporting Framework

Definition

This metric tracks whether the company reports on ESG matters using the Climate Disclosure Standards Board’s (CDSB) reporting framework, as measured in the last two calendar years.

Expanded Definition

Climate Disclosure Standards Board (CDSB) is an international consortium of business and environmental NGOs that created a reporting framework on environmental issues.

Note: CDSB announced in November 2021 that it planned to sunset in early 2022 and converge to form the International Sustainability Standards Board (ISSB).

Optional – You can upload the full CDSB reporting.