The primary audience of the CDSB Framework is the investor. Other stakeholders, including regulators and other parties having an interest in capital markets, may also be beneficiaries.
Finance professionals working for corporate entities are more likely to encounter the CDSB Framework. These are corporations looking to understand how their sustainability and finance performances intersect; in particular, their environmental and natural capital dependencies and impact, along with their strategy, policies and performance. Also, organisations that have the Task Force on Climate-related Financial Disclosures (TCFD) on their radar will also be aware of the CDSD and related guidance specifically targeted to climate change disclosure requirements.
If your organisation is using or contemplating the CDSB Framework, the 2019 CIMA® professional qualification syllabus and CGMA competency framework (2019 edition) can help you ask the right questions to identify your potential knowledge and skills gaps.
