Climate Disclosure Standards Board publishes Reporting Framework Exposure Draft

The Climate Disclosure Standards Board has published an exposure draft of its reporting framework. In the accompanying press release, the CDSB explains that its framework:

... [is] designed to assist directors in the inclusion of climate change-related information in companies’ annual reports. The pioneering proposals ... take the form of a global framework that clarifies precisely which climate change data should be reported by corporations and provides management with a set of guidelines designed to streamline disclosure procedures. The inclusion of climate change data in companies’ annual reports will enhance corporate transparency for the benefit of shareholders and prospective investors alike".