The CDSB recognises that information about natural capital is essentially equal to financial capital in terms of providing an understanding of corporate performance; and is committed to a global mainstream reporting model that reflects that equality.
Companies can use the CDSB Framework not only to incorporate climate change, environmental 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.5
