On 31st January 2022, the Climate Disclosure Standards Board (CDSB) was consolidated into the IFRS Foundation to support the work of the newly established International Sustainability Standards Board (ISSB). While this site and its resources remain relevant for preparers looking to improve sustainability disclosure until such time as the ISSB issues its IFRS Sustainability Disclosure Standards on such topics, no further work or guidance will be produced or published by CDSB. For further information please visit the IFRS website.

The Water Guidance

The CDSB Framework Application guidance for water-related disclosures

The CDSB Framework application guidance for water-related disclosures (the Water Guidance) has been produced to assist companies in the disclosure of water-related financial information in the mainstream report. It is designed to supplement the CDSB Framework for reporting environmental and climate change information to investors. The Water Guidance offers companies a means of developing their reporting practices and ensuring that investors are receiving the material water-related information needed for effective capital allocation to drive the transition to a sustainable, resilient, and water secure economy. The intended users of this Guidance are organisations, both single companies and corporate groups, and in particular those responsible for financial, governance and sustainability reporting.

DOWNLOAD THE WATER GUIDANCE

 

The guidance is also available in Spanish, French and Portuguese.

Download links
Guía de aplicación para divulgaciones relacionadas con el agua
Spanish
Web version Print version
Recommandations d’application pour la présentation des informations relatives à l’eau
French
Web version Print version 
Orientações de aplicação para divulgações relacionadas com a água
Portuguese
Web version  Print version

E-learning course 

An online course for anyone looking to enhance reporting of water-related financial information is freely availble on the TCFD Knowledge Hub.  

See also: World Water Week recap: Can better disclosure solve the water crisis?


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This publication is funded in part by the Gordon and Betty Moore Foundation.