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Article name & author

CDSB Framework for reporting environmental information and natural capital

Author: Climate Disclosure Standards Board

Industry Group: All Industry Groups

Framework / Standard - 2018

The CDSB Framework sets out an approach for reporting environmental information and natural capital in mainstream reports, such as annual reports, 10-K filing, or integrated report, for the benefit of investors. It allows investors to assess the relationship between specific environmental matters and the organization’s strategy, performance and prospects. This framework was first published in 2012 and has been updated to align with the TCFD recommendations.

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Keywords: Disclosure/reporting
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