CDSB Framework Application Guidance for Biodiversity-Related Disclosures

This is a framework to assist companies in the disclosure of biodiversity-related information in their mainstream financial reports, including risks and opportunities that biodiversity presents to an organisation’s strategy and financial performance. It supports organisations in preparing high-quality disclosures that enable users - who are often investors - of mainstream reports to assess material biodiversity-related financial information. The intended users of this resource are organizations, both single companies and corporate groups, and in particular teams responsible for financial, governance, and sustainability reporting to investors.