CDSB welcomes call from global investor groups to reflect climate-related risks in financial reporting
CDSB welcomes letter by investors calling for climate-related risks to be considered a material factor.
CDSB welcomes letter by investors calling for climate-related risks to be considered a material factor.
The explosion of reporting practices is a natural reaction to the desire for things to change – for companies to be accountable for their impacts on the economy, society and the environment and for value to be created for all stakeholders.
CDSB's new discussion paper looks at the application of materiality to climate-related financial disclosures, highlighting the main challenges and potential strategies for materiality determination