The CDSB recognises that information about an organisation’s environmental and social information that is connected to financial and other information is useful to existing and potential investors, who are the primary audience, as well as other stakeholders.
Companies can use the CDSB Framework not only to incorporate climate change, environmental, social and natural capital-related information into their mainstream report, but also to achieve a more holistic view of related risks and opportunities and their effect on performance. Investors and analysts can be better equipped to make well-informed capital allocation decisions; regulators and stock exchanges can benefit from standards-ready material for compliance and listing requirements.
The framework aims to:
Help companies translate their sustainability information into long-term value;
Provide clear, concise and consistent information to investors, connecting the organisation’s environmental performance to its overall strategy, performance and prospects;
Enable and encourage informed investor decision-making on the allocation of financial capital; and
Add value to an organisation's existing mainstream report, while minimising the reporting burden and simplifying the reporting process.16