ESG基础设施6-CDSB 标准 气候披露标准委员会(Climate Disclosure Standards Board, CDSB)成立于 2007 年,致力于推动和调整全球主流企业报告模式,将自然、社会资本与金融资本连接起来。CDSB 为公司提供与财务信息同等严格的环境和社会信息报告框架。CDSB 的第一个框架即气候变化报告框架,于 2010 年发布,重点关注气候变化...
本文将重点介绍和探讨一项重要的标准——CDSB(全称:Climate Disclosure Standards Board)。 一、CDSB标准的概述 CDSB标准是一个非营利性机构,成立于2007年,总部位于英国伦敦。其主要目标是为企业提供一个全面和一致的气候相关信息披露框架,以帮助企业更好地管理和降低气候变化风险,并推动可持续发展。CDSB标准的核心原则...
CDSB(Climate Disclosure Standards Board)是一个国际性的非营利组织,致力于推动企业披露气候相关信息的标准和实践。 CDSB的标准践行主要包括以下几个方面: 1.披露原则:CDSB制定了一套气候报告披露原则,要求企业在向投资者和利益相关者披露气候相关信息时遵循一致的方法和标准。 2.数据准确性:CDSB要求企业披露的气候相关...
CDSB (Carbon Disclosure Standardisation Board) Secretariat, (2009), "The climate disclosure standards board reporting framework: exposure draft", PriceWaterhouseCoopers.American Institute of Certified Public Accountants (2009) Re: The Climate Disclosure Standards Board (CDSB) Reporting Framework. November ...
CDSB（Climate Disclosure Standards Board）和TCFD（Task Force on Climate-related Financial Disclosures）...
The formation of an International Sustain-ability Standards Board (ISSB).2. The merger of the Climate Disclosure Standards Board (CDSB) and the Value ... S Littan - 《Strategic Finance》 被引量: 0发表: 2022年 U.K. Watchdog Chief Says Corporate Environmental Reporting More Prevalent understan...
By following the CDSB standards, companies can ensure transparency and consistency in their reporting processes, enabling stakeholders to make informed decisions and evaluate the environmental sustainability of a company's operations. 2. Step 1: Assessing Climate-Related Risks and Opportunities The first ...
CDSB是指Carbon Disclosure Standards Board,是一个非营利组织,旨在推动公司和投资者之间的气候披露和透明度。该组织通过推动企业披露气候相关信息的框架和标准的制定来实现这一目标。 CDSB披露框架基于企业披露关于气候相关信息的需求和投资者的需求,旨在帮助企业管理和报告与气候变化相关的风险和机会。该框架包括以下主要元...
网络气候披露标准委员会(Climate Disclosure Standards Board);气候公告标准理事会(Climate Disclosure Standdard Board) 网络释义
9. Influences. The development of the Framework has been influenced by other frameworks, standards and initiatives that share CDSB’s objectives and cover similar subject matter. References to other materials are shown in the Framework. At this stage in development, we are aware that they may not...