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@CDSBGlobal www.cdsb.net 1
Briefing	
  webinar	
  on	
  CDSB	
  Framework	
  
consulta8on	
  
Wednesday	
  19th	
  March	
  2014	
  
@CDSBGlobal www.cdsb.net 2
Outline	
  
+  Introduc8on	
  
+  About	
  the	
  Climate	
  Disclosure	
  Standards	
  Board	
  
+  Framework	
  2.0	
  
+  Consulta8on	
  
+  Q	
  &	
  A	
  
@CDSBGlobal www.cdsb.net 3
Introduc.on	
  
Speakers	
  
Patrick	
  Crawford	
  
Corporate	
  Engagement	
  
Manager	
  
Dr	
  Jarlath	
  Molloy	
  
Technical	
  Manager	
  
Michael	
  Zimonyi	
  
Project	
  Officer	
  
@CDSBGlobal www.cdsb.net 4
Financial	
  statements	
  capture	
  less	
  than	
  20%	
  of	
  
corporate	
  risks	
  (source:	
  Eurosif,	
  IIRC)	
  
Increasing	
  ESG	
  repor.ng	
  requirements	
  –	
  UK,	
  France,	
  
EU,	
  South	
  Africa,	
  US?	
  
Increasing	
  requirement	
  to	
  integrate	
  ESG	
  informa8on	
  
with	
  financial	
  repor8ng	
  
Increasing	
  impact	
  of	
  climate	
  change	
  on	
  decisions	
  and	
  
ac8ons	
  by	
  management,	
  investors	
  &	
  other	
  
stakeholders	
  
About	
  the	
  Climate	
  Disclosure	
  Standards	
  Board	
  
@CDSBGlobal www.cdsb.net 5
About	
  the	
  Climate	
  Disclosure	
  Standards	
  Board	
  
+  Danish	
  Financial	
  Statements	
  Act	
  
+  EU	
  Accoun8ng	
  Direc8ves	
  (proposed)	
  
+  French	
  Grenelle	
  II	
  	
  
+  South	
  African	
  King	
  Code	
  
+  UK	
  Companies	
  Act	
  
+  Find	
  out	
  more	
  at	
  cdsb.net/standards	
  
Repor*ng	
  landscape	
  -­‐	
  mandatory	
  repor*ng	
  	
  
@CDSBGlobal www.cdsb.net 6
About	
  the	
  Climate	
  Disclosure	
  Standards	
  Board	
  
Many	
  organisa8ons	
  may	
  prepare	
  and	
  publish	
  informa8on	
  requested	
  by	
  
an	
  increasing	
  number	
  of	
  bodies:	
  	
  
	
  
	
  
Repor*ng	
  landscape	
  -­‐	
  voluntary	
  repor*ng	
  	
  
@CDSBGlobal www.cdsb.net 7
Guidance	
  issued	
  with	
  others	
  
About	
  the	
  Climate	
  Disclosure	
  Standards	
  Board	
  
@CDSBGlobal www.cdsb.net 8
The	
  integra*on	
  of	
  climate	
  change-­‐related	
  
informa*on	
  into	
  mainstream	
  corporate	
  repor*ng.	
  
Objec8ve	
  
	
  	
  When?	
  
January	
  2007:	
  Launched	
  at	
  World	
  Economic	
  Forum,	
  
Davos,	
  Switzerland,	
  as	
  a	
  special	
  project	
  of	
  CDP	
  
	
  	
  Members	
  
•  Main	
  accountants,	
  
ACCA,	
  ICAEW	
  …	
  
•  GHG	
  NGOs	
  e.g.	
  GHG	
  
management	
  ins8tute,	
  
Carbon	
  Tracker,	
  TCR	
  
•  Investors,	
  e.g.	
  Investor	
  
Group	
  on	
  Climate	
  
Change,	
  Ceres	
  
•  Business,	
  e.g.	
  	
  WRI,	
  
WBCSD,	
  BT,	
  WEF	
  
Standardize	
  climate	
  change-­‐related	
  (natural	
  capital)	
  
repor8ng	
  for	
  fair	
  and	
  transparent	
  markets	
  
	
  	
  Why?	
  
About	
  the	
  Climate	
  Disclosure	
  Standards	
  Board	
  
Climate	
  change	
  
informa8on	
  in	
  CDP	
  and	
  
other	
  disclosures	
  
	
  
CDSB	
  
Framework	
  
Annual	
  Report	
  
@CDSBGlobal www.cdsb.net 9
About	
  the	
  Climate	
  Disclosure	
  Standards	
  Board	
  
+  CDSB	
  is	
  a	
  consor8um	
  of	
  business	
  and	
  environmental	
  organiza8ons	
  
formed	
  at	
  the	
  2007	
  World	
  Economic	
  Forum’s	
  annual	
  Davos	
  mee8ng	
  	
  
+  CDP	
  has	
  provided	
  secretariat	
  support	
  since	
  incep8on	
  and	
  coordinates	
  
day-­‐to-­‐day	
  ac8vi8es	
  
Who	
  we	
  are	
  
@CDSBGlobal www.cdsb.net 10
About	
  the	
  Climate	
  Disclosure	
  Standards	
  Board	
  
Who	
  we	
  are	
  
+  Supported	
  by	
  leading	
  industrial	
  &	
  financial	
  services	
  companies,	
  NGO	
  
representa8ves,	
  the	
  major	
  accoun8ng	
  firms,	
  professional	
  bodies,	
  
academics	
  and	
  other	
  specialist	
  collaborators	
  	
  
@CDSBGlobal www.cdsb.net 11
CDSB’s	
  Repor.ng	
  Framework	
  
	
  
+  Complements	
  the	
  CDP	
  process	
  
+  Communicates	
  management’s	
  
assessment	
  of	
  natural	
  capital	
  impacts	
  in	
  
annual	
  reports	
  
+  Connects	
  Financial	
  and	
  non-­‐financial	
  
informa8on;	
  	
  harmonizing	
  with	
  exis8ng	
  
accoun8ng	
  and	
  na8onal	
  standards	
  
+  Conformance	
  with	
  the	
  Framework	
  
prepares	
  companies	
  for	
  compliance	
  with	
  
current	
  and	
  proposed	
  regula8ons	
  
+  Download	
  CDSB’s	
  Repor8ng	
  Framework	
  
and	
  Guidance	
  from	
  www.cdsb.net/
Framework	
  
About	
  the	
  Climate	
  Disclosure	
  Standards	
  Board	
  
@CDSBGlobal www.cdsb.net 12
Guidance	
  issued	
  by	
  CDSB	
  
About	
  the	
  Climate	
  Disclosure	
  Standards	
  Board	
  
@CDSBGlobal www.cdsb.net 13
A	
  stepping	
  stone	
  to	
  producing	
  integrated	
  reports	
  	
  
CDP	
  Informa.on	
  
request	
  
CDSB	
  Guidance	
  CDSB’s	
  Repor.ng	
  
Framework	
  
THE	
  DATA	
   THE	
  LENS	
   THE	
  HELP	
   VISIBILITY	
  
Mainstream	
  
Report	
  
About	
  the	
  Climate	
  Disclosure	
  Standards	
  Board	
  
CDSB’s	
  Framework	
  used	
  in	
  ADDITION	
  to	
  the	
  CDP	
  disclosure	
  
@CDSBGlobal www.cdsb.net 14
Natural	
  capital	
  
+  CDP	
  has	
  expanded	
  into	
  forest	
  risk	
  commodi8es	
  and	
  water,	
  with	
  
informa8on	
  requests	
  in	
  these	
  two	
  programmes	
  
+  Natural	
  capital	
  is	
  a	
  core	
  part	
  of	
  the	
  IIRC’s	
  six	
  capitals	
  
+  Regulators	
  are	
  increasingly	
  concerned	
  with	
  environmental	
  impact,	
  in	
  
par8cular	
  in	
  the	
  EU,	
  but	
  also	
  elsewhere	
  
+  Climate	
  change,	
  forests	
  and	
  water	
  accounts	
  for	
  79%	
  of	
  natural	
  capital	
  
by	
  value	
  
About	
  the	
  Climate	
  Disclosure	
  Standards	
  Board	
  
@CDSBGlobal www.cdsb.net 15
Consulta*on	
  on	
  CDSB	
  Framework	
  
About	
  the	
  Climate	
  Disclosure	
  Standards	
  Board	
  
@CDSBGlobal www.cdsb.net 16
Part	
  II	
  
Introduc*on	
  
Dr	
  Jarlath	
  Molloy	
  
Technical	
  Manager	
  
@CDSBGlobal www.cdsb.net 17
Framework	
  2.0	
  
+  CDSB	
  Framework	
  focuses	
  on	
  iden8fying	
  environmental	
  risk	
  and	
  
repor8ng	
  it	
  in	
  mainstream	
  reports	
  
+  Framework	
  helps	
  prac88oners	
  prepare	
  &	
  present	
  environmental	
  
performance	
  &	
  risk	
  informa8on	
  in	
  mainstream	
  financial	
  reports	
  
+  Designed	
  to	
  allow	
  investors	
  to	
  assess	
  the	
  rela8onship	
  between	
  
environmental	
  performance	
  &	
  risks	
  and	
  the	
  organisa8on’s	
  strategy	
  &	
  
prospects	
  
+  Benefit	
  for	
  those	
  repor8ng	
  to	
  CDP	
  (CC	
  informa8on	
  request	
  Q4)	
  
Why	
  mainstream	
  reports?	
  
@CDSBGlobal www.cdsb.net 18
Framework	
  2.0	
  
+  Harmonise	
  repor8ng	
  of	
  environmental	
  risk	
  by	
  having	
  it	
  included	
  in,	
  or	
  
linked	
  to,	
  an	
  organisa8on’s	
  mainstream	
  financial	
  report	
  
+  Environmental	
  performance	
  &	
  risk	
  subject	
  to	
  the	
  same	
  Interna8onal	
  
Financial	
  Repor8ng	
  Standards	
  &	
  assurance	
  requirements	
  as	
  financial	
  
informa8on	
  	
  
+  Centrally	
  deposited	
  with	
  competent	
  na8onal	
  authority	
  promptly	
  and	
  
publically	
  available.	
  Working	
  with	
  regulators,	
  CDP	
  and	
  the	
  Fujitsu	
  
Research	
  Ins8tute	
  to	
  develop	
  an	
  eXtensible	
  Business	
  Repor8ng	
  
Language	
  (XBRL)	
  taxonomy	
  	
  
+  Growing	
  interest	
  among	
  policymakers	
  of	
  non-­‐financial	
  repor8ng	
  
Advantages	
  of	
  mainstream	
  reports	
  
@CDSBGlobal www.cdsb.net 19
Framework	
  2.0	
  
Update	
  to	
  CDSB	
  Framework	
  
@CDSBGlobal www.cdsb.net 20
Framework	
  2.0	
  
+  Focus	
  of	
  previous	
  CDSB	
  Framework	
  on	
  climate	
  change	
  risks	
  &	
  
opportuni8es	
  affec8ng	
  an	
  organisa8on’s	
  strategy	
  and	
  financial	
  
performance	
  
+  Scope	
  has	
  now	
  expanded	
  into	
  forest	
  commodity	
  risks	
  (i.e.	
  drivers	
  of	
  
deforesta8on)	
  and	
  water	
  
+  The	
  expansion	
  of	
  the	
  CDSB	
  Framework	
  will	
  now	
  cover	
  79%	
  of	
  natural	
  
capital	
  
Main	
  changes	
  -­‐	
  scope	
  
@CDSBGlobal www.cdsb.net 21
Framework	
  2.0	
  
+  Structure	
  has	
  been	
  reorganised	
  
+  Other	
  issues	
  may	
  be	
  added	
  in	
  future	
  
+  Framework	
  introduc8on	
  text	
  outlines	
  context	
  and	
  highlights	
  key	
  
changes	
  between	
  edi8on	
  1.1	
  and	
  2.0	
  
+  Requirements	
  &	
  guidance	
  listed	
  
+  Requirements	
  aligned	
  with	
  CDP	
  informa8on	
  requests	
  
Main	
  changes	
  -­‐	
  others	
  
@CDSBGlobal www.cdsb.net 22
Framework	
  2.0	
  
+  Framework	
  now	
  links	
  and	
  references	
  to	
  other	
  repor8ng	
  
methodologies,	
  requirements	
  and	
  principles	
  
Main	
  changes	
  -­‐	
  cross	
  references	
  
@CDSBGlobal www.cdsb.net 23
Framework	
  2.0	
  
+  Consulta8on	
  ques8ons	
  
+  Sec8on	
  I:	
  Introduc8on	
  
+  Sec8on	
  II:	
  What	
  to	
  report	
  
+  Sec8on	
  III:	
  About	
  your	
  report	
  
+  Sec8on	
  IV:	
  How	
  to	
  report	
  
+  Sec8on	
  V:	
  Supplementary	
  guidance	
  
Structure	
  and	
  outline	
  
@CDSBGlobal www.cdsb.net 24
Framework	
  2.0	
  
The	
  consulta8on	
  ques8ons	
  cover	
  the	
  following:	
  
+  Objec8ves	
  and	
  scope;	
  	
  
+  Form	
  of	
  repor8ng,	
  	
  
+  Content	
  of	
  requirements	
  and	
  type	
  of	
  environmental	
  informa8on	
  
disclosed,	
  minimum	
  repor8ng	
  requirements;	
  
+  Language	
  &	
  terminology;	
  
+  Metrics	
  &	
  indicators;	
  	
  
+  Assurance	
  &	
  verifica8on	
  
Consulta*on	
  ques*ons	
  	
  
@CDSBGlobal www.cdsb.net 25
Framework	
  2.0	
  
+  About	
  the	
  CDSB	
  Framework	
  
+  Framework	
  influences	
  
+  List	
  of	
  requirements	
  
Sec*on	
  I:	
  Introduc*on	
  
@CDSBGlobal www.cdsb.net 26
Framework	
  2.0	
  
Part	
  A:	
  Informa8on	
  to	
  be	
  used	
  for	
  assessing	
  the	
  current	
  state	
  of	
  the	
  
organisa8on	
  
+  REQs	
  01-­‐04	
  
Part	
  B:	
  Informa8on	
  to	
  be	
  used	
  for	
  assessing	
  the	
  business	
  implica8ons	
  of	
  
the	
  informa8on	
  reported	
  above	
  
+  REQs	
  05-­‐07	
  
Part	
  C:	
  Informa8on	
  to	
  be	
  use	
  for	
  assessing	
  the	
  organisa8on’s	
  strategic	
  
response	
  to	
  the	
  informa8on	
  reported	
  above	
  
+  REQs	
  08-­‐11	
  
Sec*on	
  II:	
  What	
  to	
  report	
  
@CDSBGlobal www.cdsb.net 27
Framework	
  2.0	
  
Requirements	
  and	
  guidance	
  about	
  the	
  organisa8on’s	
  environmental	
  
informa8on	
  repor8ng	
  prac8ces	
  
+  REQ-­‐12:	
  Boundaries	
  
+  REQ-­‐13:	
  Basis	
  for	
  prepara8on	
  and	
  presenta8on	
  
+  REQ-­‐14:	
  Repor8ng	
  policies	
  
+  REQ-­‐15:	
  Frequency	
  of	
  repor8ng	
  
+  REQ-­‐16:	
  Restatements	
  
+  REQ-­‐17:	
  Compliance	
  
+  REQ-­‐18:	
  Assurance	
  
Sec*on	
  III:	
  About	
  your	
  report	
  
@CDSBGlobal www.cdsb.net 28
Framework	
  2.0	
  
The	
  requirements	
  and	
  guidance	
  designed	
  to	
  ensure	
  that	
  environmental	
  
informa8on	
  in	
  mainstream	
  reports	
  is	
  useful	
  to	
  investors,	
  is	
  correct	
  and	
  
complete	
  and	
  is	
  based	
  on	
  criteria	
  that	
  are	
  suitable	
  for	
  conduc8ng	
  
assurance	
  ac8vi8es	
  
+  REQ-­‐19:	
  Relevant	
  
+  REQ-­‐20:	
  Faithfully	
  represented	
  
+  REQ-­‐21:	
  Connected	
  with	
  other	
  informa8on	
  
+  REQ-­‐22:	
  Consistency	
  of	
  disclosures	
  
+  REQ-­‐23:	
  Presenta8on	
  and	
  communica8on	
  
+  REQ-­‐24:	
  Materiality	
  	
  
Sec*on	
  IV:	
  How	
  to	
  report	
  
@CDSBGlobal www.cdsb.net 29
Framework	
  2.0	
  
+  A	
  number	
  of	
  disclosure	
  tools,	
  standards,	
  methodologies	
  and	
  guidance	
  
are	
  referenced	
  
+  SG	
  01	
  (A)	
  Methodologies,	
  tools	
  and	
  guidance	
  to	
  prepare	
  
environmental	
  results	
  
+  SG	
  01	
  (B)	
  Characteris8cs	
  of	
  useful	
  key	
  performance	
  indicators	
  
+  SG	
  02	
  Risks	
  &	
  opportuni8es	
  
Sec*on	
  V:	
  Supplementary	
  guidance	
  
@CDSBGlobal www.cdsb.net 30
Framework	
  2.0	
  
+  Fossil	
  fuel	
  energy	
  resources	
  
+  Organisa8onal	
  boundaries	
  
+  Shorter	
  consulta8on	
  period	
  in	
  parallel	
  with	
  draq	
  Framework	
  
Discussion	
  papers	
  
@CDSBGlobal www.cdsb.net 31
Introduc*on	
  
Michael	
  Zimonyi	
  
Project	
  Officer	
  
Part	
  III	
  
@CDSBGlobal www.cdsb.net 32
Overview	
  
+  Available	
  at	
  cdsb.net/consulta8on	
  	
  	
  
+  90	
  day	
  consulta8on	
  period	
  open	
  
	
  
	
  
+  Online	
  consulta8on	
  plarorm	
  
	
  	
  	
  	
  	
  (offline	
  also	
  available)	
  
Consulta.on	
  
Deadline:	
  12th	
  May	
  2014	
  
@CDSBGlobal www.cdsb.net 33
Consulta.on	
  
How	
  do	
  I	
  respond?	
  
@CDSBGlobal www.cdsb.net 34
Consulta.on	
  
Online	
  
+  Encourge	
  discussion	
  &	
  debate	
  
+  Available	
  at	
  cdsb.net/consulta8on	
  	
  	
  
	
  
+  Online	
  consulta8on	
  plarorm	
  
	
  	
  	
  	
  	
  (offline	
  also	
  available)	
  
@CDSBGlobal www.cdsb.net 35
Consulta.on	
  
Online	
  
Demo	
  
@CDSBGlobal www.cdsb.net 36
Consulta.on	
  
Summary	
  
+  Download	
  consulta8on	
  draq	
  from	
  
cdsb.net/consulta8on	
  
+  Comment	
  on	
  draq	
  
+  Consulta8on	
  ques8ons	
  
Deadline:	
  12th	
  May	
  2014	
  
@CDSBGlobal www.cdsb.net 37
Consulta.on	
  
Due	
  process	
  
+  Submissions	
  &	
  summary	
  published	
  
+  Reviewed	
  by	
  Technical	
  Working	
  
Group	
  
+  Signed	
  off	
  by	
  Board	
  
	
  
Images:	
  Macomb	
  Paynes,	
  ILRI,	
  kenmainr	
  /	
  flickr	
  
@CDSBGlobal www.cdsb.net 38
Summary	
  
Concluding	
  remarks	
  
+  CDSB	
  working	
  with	
  others	
  on	
  sustainability	
  repor8ng	
  
+  CDSB	
  Framework	
  expanded	
  scope	
  and	
  aiming	
  for	
  natural	
  capital	
  
+  Framework	
  consulta8on	
  now	
  open,	
  comments	
  welcome	
  
+  Discussion	
  papers	
  to	
  follow,	
  comments	
  also	
  welcome	
  
+  This	
  work	
  has	
  been	
  made	
  possible	
  with	
  the	
  kind	
  support	
  of	
  the	
  
Velux	
  Founda8ons	
  
	
  
@CDSBGlobal www.cdsb.net 39
Thank	
  you	
  for	
  your	
  interest	
  
Ques*ons?	
  
Patrick	
  Crawford	
  
Corporate	
  Engagement	
  
Manager	
  
Dr	
  Jarlath	
  Molloy	
  
Technical	
  Manager	
  
Michael	
  Zimonyi	
  
Project	
  Officer	
  
@CDSBGlobal www.cdsb.net 40@CDSBGlobal
@CDSBGlobal	
  
Climate	
  Disclosure	
  Standards	
  Board	
  
facebook.com/CDSBGlobal	
  
Subscribe	
  to	
  our	
  newsleuer	
  at	
  cdsb.net/newsleuer	
  
info@cdsb.net	
  
Contact	
  us	
  
Thank	
  you	
  

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CDSB Framework consultation briefing webinar

  • 1. @CDSBGlobal www.cdsb.net 1 Briefing  webinar  on  CDSB  Framework   consulta8on   Wednesday  19th  March  2014  
  • 2. @CDSBGlobal www.cdsb.net 2 Outline   +  Introduc8on   +  About  the  Climate  Disclosure  Standards  Board   +  Framework  2.0   +  Consulta8on   +  Q  &  A  
  • 3. @CDSBGlobal www.cdsb.net 3 Introduc.on   Speakers   Patrick  Crawford   Corporate  Engagement   Manager   Dr  Jarlath  Molloy   Technical  Manager   Michael  Zimonyi   Project  Officer  
  • 4. @CDSBGlobal www.cdsb.net 4 Financial  statements  capture  less  than  20%  of   corporate  risks  (source:  Eurosif,  IIRC)   Increasing  ESG  repor.ng  requirements  –  UK,  France,   EU,  South  Africa,  US?   Increasing  requirement  to  integrate  ESG  informa8on   with  financial  repor8ng   Increasing  impact  of  climate  change  on  decisions  and   ac8ons  by  management,  investors  &  other   stakeholders   About  the  Climate  Disclosure  Standards  Board  
  • 5. @CDSBGlobal www.cdsb.net 5 About  the  Climate  Disclosure  Standards  Board   +  Danish  Financial  Statements  Act   +  EU  Accoun8ng  Direc8ves  (proposed)   +  French  Grenelle  II     +  South  African  King  Code   +  UK  Companies  Act   +  Find  out  more  at  cdsb.net/standards   Repor*ng  landscape  -­‐  mandatory  repor*ng    
  • 6. @CDSBGlobal www.cdsb.net 6 About  the  Climate  Disclosure  Standards  Board   Many  organisa8ons  may  prepare  and  publish  informa8on  requested  by   an  increasing  number  of  bodies:         Repor*ng  landscape  -­‐  voluntary  repor*ng    
  • 7. @CDSBGlobal www.cdsb.net 7 Guidance  issued  with  others   About  the  Climate  Disclosure  Standards  Board  
  • 8. @CDSBGlobal www.cdsb.net 8 The  integra*on  of  climate  change-­‐related   informa*on  into  mainstream  corporate  repor*ng.   Objec8ve      When?   January  2007:  Launched  at  World  Economic  Forum,   Davos,  Switzerland,  as  a  special  project  of  CDP      Members   •  Main  accountants,   ACCA,  ICAEW  …   •  GHG  NGOs  e.g.  GHG   management  ins8tute,   Carbon  Tracker,  TCR   •  Investors,  e.g.  Investor   Group  on  Climate   Change,  Ceres   •  Business,  e.g.    WRI,   WBCSD,  BT,  WEF   Standardize  climate  change-­‐related  (natural  capital)   repor8ng  for  fair  and  transparent  markets      Why?   About  the  Climate  Disclosure  Standards  Board   Climate  change   informa8on  in  CDP  and   other  disclosures     CDSB   Framework   Annual  Report  
  • 9. @CDSBGlobal www.cdsb.net 9 About  the  Climate  Disclosure  Standards  Board   +  CDSB  is  a  consor8um  of  business  and  environmental  organiza8ons   formed  at  the  2007  World  Economic  Forum’s  annual  Davos  mee8ng     +  CDP  has  provided  secretariat  support  since  incep8on  and  coordinates   day-­‐to-­‐day  ac8vi8es   Who  we  are  
  • 10. @CDSBGlobal www.cdsb.net 10 About  the  Climate  Disclosure  Standards  Board   Who  we  are   +  Supported  by  leading  industrial  &  financial  services  companies,  NGO   representa8ves,  the  major  accoun8ng  firms,  professional  bodies,   academics  and  other  specialist  collaborators    
  • 11. @CDSBGlobal www.cdsb.net 11 CDSB’s  Repor.ng  Framework     +  Complements  the  CDP  process   +  Communicates  management’s   assessment  of  natural  capital  impacts  in   annual  reports   +  Connects  Financial  and  non-­‐financial   informa8on;    harmonizing  with  exis8ng   accoun8ng  and  na8onal  standards   +  Conformance  with  the  Framework   prepares  companies  for  compliance  with   current  and  proposed  regula8ons   +  Download  CDSB’s  Repor8ng  Framework   and  Guidance  from  www.cdsb.net/ Framework   About  the  Climate  Disclosure  Standards  Board  
  • 12. @CDSBGlobal www.cdsb.net 12 Guidance  issued  by  CDSB   About  the  Climate  Disclosure  Standards  Board  
  • 13. @CDSBGlobal www.cdsb.net 13 A  stepping  stone  to  producing  integrated  reports     CDP  Informa.on   request   CDSB  Guidance  CDSB’s  Repor.ng   Framework   THE  DATA   THE  LENS   THE  HELP   VISIBILITY   Mainstream   Report   About  the  Climate  Disclosure  Standards  Board   CDSB’s  Framework  used  in  ADDITION  to  the  CDP  disclosure  
  • 14. @CDSBGlobal www.cdsb.net 14 Natural  capital   +  CDP  has  expanded  into  forest  risk  commodi8es  and  water,  with   informa8on  requests  in  these  two  programmes   +  Natural  capital  is  a  core  part  of  the  IIRC’s  six  capitals   +  Regulators  are  increasingly  concerned  with  environmental  impact,  in   par8cular  in  the  EU,  but  also  elsewhere   +  Climate  change,  forests  and  water  accounts  for  79%  of  natural  capital   by  value   About  the  Climate  Disclosure  Standards  Board  
  • 15. @CDSBGlobal www.cdsb.net 15 Consulta*on  on  CDSB  Framework   About  the  Climate  Disclosure  Standards  Board  
  • 16. @CDSBGlobal www.cdsb.net 16 Part  II   Introduc*on   Dr  Jarlath  Molloy   Technical  Manager  
  • 17. @CDSBGlobal www.cdsb.net 17 Framework  2.0   +  CDSB  Framework  focuses  on  iden8fying  environmental  risk  and   repor8ng  it  in  mainstream  reports   +  Framework  helps  prac88oners  prepare  &  present  environmental   performance  &  risk  informa8on  in  mainstream  financial  reports   +  Designed  to  allow  investors  to  assess  the  rela8onship  between   environmental  performance  &  risks  and  the  organisa8on’s  strategy  &   prospects   +  Benefit  for  those  repor8ng  to  CDP  (CC  informa8on  request  Q4)   Why  mainstream  reports?  
  • 18. @CDSBGlobal www.cdsb.net 18 Framework  2.0   +  Harmonise  repor8ng  of  environmental  risk  by  having  it  included  in,  or   linked  to,  an  organisa8on’s  mainstream  financial  report   +  Environmental  performance  &  risk  subject  to  the  same  Interna8onal   Financial  Repor8ng  Standards  &  assurance  requirements  as  financial   informa8on     +  Centrally  deposited  with  competent  na8onal  authority  promptly  and   publically  available.  Working  with  regulators,  CDP  and  the  Fujitsu   Research  Ins8tute  to  develop  an  eXtensible  Business  Repor8ng   Language  (XBRL)  taxonomy     +  Growing  interest  among  policymakers  of  non-­‐financial  repor8ng   Advantages  of  mainstream  reports  
  • 19. @CDSBGlobal www.cdsb.net 19 Framework  2.0   Update  to  CDSB  Framework  
  • 20. @CDSBGlobal www.cdsb.net 20 Framework  2.0   +  Focus  of  previous  CDSB  Framework  on  climate  change  risks  &   opportuni8es  affec8ng  an  organisa8on’s  strategy  and  financial   performance   +  Scope  has  now  expanded  into  forest  commodity  risks  (i.e.  drivers  of   deforesta8on)  and  water   +  The  expansion  of  the  CDSB  Framework  will  now  cover  79%  of  natural   capital   Main  changes  -­‐  scope  
  • 21. @CDSBGlobal www.cdsb.net 21 Framework  2.0   +  Structure  has  been  reorganised   +  Other  issues  may  be  added  in  future   +  Framework  introduc8on  text  outlines  context  and  highlights  key   changes  between  edi8on  1.1  and  2.0   +  Requirements  &  guidance  listed   +  Requirements  aligned  with  CDP  informa8on  requests   Main  changes  -­‐  others  
  • 22. @CDSBGlobal www.cdsb.net 22 Framework  2.0   +  Framework  now  links  and  references  to  other  repor8ng   methodologies,  requirements  and  principles   Main  changes  -­‐  cross  references  
  • 23. @CDSBGlobal www.cdsb.net 23 Framework  2.0   +  Consulta8on  ques8ons   +  Sec8on  I:  Introduc8on   +  Sec8on  II:  What  to  report   +  Sec8on  III:  About  your  report   +  Sec8on  IV:  How  to  report   +  Sec8on  V:  Supplementary  guidance   Structure  and  outline  
  • 24. @CDSBGlobal www.cdsb.net 24 Framework  2.0   The  consulta8on  ques8ons  cover  the  following:   +  Objec8ves  and  scope;     +  Form  of  repor8ng,     +  Content  of  requirements  and  type  of  environmental  informa8on   disclosed,  minimum  repor8ng  requirements;   +  Language  &  terminology;   +  Metrics  &  indicators;     +  Assurance  &  verifica8on   Consulta*on  ques*ons    
  • 25. @CDSBGlobal www.cdsb.net 25 Framework  2.0   +  About  the  CDSB  Framework   +  Framework  influences   +  List  of  requirements   Sec*on  I:  Introduc*on  
  • 26. @CDSBGlobal www.cdsb.net 26 Framework  2.0   Part  A:  Informa8on  to  be  used  for  assessing  the  current  state  of  the   organisa8on   +  REQs  01-­‐04   Part  B:  Informa8on  to  be  used  for  assessing  the  business  implica8ons  of   the  informa8on  reported  above   +  REQs  05-­‐07   Part  C:  Informa8on  to  be  use  for  assessing  the  organisa8on’s  strategic   response  to  the  informa8on  reported  above   +  REQs  08-­‐11   Sec*on  II:  What  to  report  
  • 27. @CDSBGlobal www.cdsb.net 27 Framework  2.0   Requirements  and  guidance  about  the  organisa8on’s  environmental   informa8on  repor8ng  prac8ces   +  REQ-­‐12:  Boundaries   +  REQ-­‐13:  Basis  for  prepara8on  and  presenta8on   +  REQ-­‐14:  Repor8ng  policies   +  REQ-­‐15:  Frequency  of  repor8ng   +  REQ-­‐16:  Restatements   +  REQ-­‐17:  Compliance   +  REQ-­‐18:  Assurance   Sec*on  III:  About  your  report  
  • 28. @CDSBGlobal www.cdsb.net 28 Framework  2.0   The  requirements  and  guidance  designed  to  ensure  that  environmental   informa8on  in  mainstream  reports  is  useful  to  investors,  is  correct  and   complete  and  is  based  on  criteria  that  are  suitable  for  conduc8ng   assurance  ac8vi8es   +  REQ-­‐19:  Relevant   +  REQ-­‐20:  Faithfully  represented   +  REQ-­‐21:  Connected  with  other  informa8on   +  REQ-­‐22:  Consistency  of  disclosures   +  REQ-­‐23:  Presenta8on  and  communica8on   +  REQ-­‐24:  Materiality     Sec*on  IV:  How  to  report  
  • 29. @CDSBGlobal www.cdsb.net 29 Framework  2.0   +  A  number  of  disclosure  tools,  standards,  methodologies  and  guidance   are  referenced   +  SG  01  (A)  Methodologies,  tools  and  guidance  to  prepare   environmental  results   +  SG  01  (B)  Characteris8cs  of  useful  key  performance  indicators   +  SG  02  Risks  &  opportuni8es   Sec*on  V:  Supplementary  guidance  
  • 30. @CDSBGlobal www.cdsb.net 30 Framework  2.0   +  Fossil  fuel  energy  resources   +  Organisa8onal  boundaries   +  Shorter  consulta8on  period  in  parallel  with  draq  Framework   Discussion  papers  
  • 31. @CDSBGlobal www.cdsb.net 31 Introduc*on   Michael  Zimonyi   Project  Officer   Part  III  
  • 32. @CDSBGlobal www.cdsb.net 32 Overview   +  Available  at  cdsb.net/consulta8on       +  90  day  consulta8on  period  open       +  Online  consulta8on  plarorm            (offline  also  available)   Consulta.on   Deadline:  12th  May  2014  
  • 33. @CDSBGlobal www.cdsb.net 33 Consulta.on   How  do  I  respond?  
  • 34. @CDSBGlobal www.cdsb.net 34 Consulta.on   Online   +  Encourge  discussion  &  debate   +  Available  at  cdsb.net/consulta8on         +  Online  consulta8on  plarorm            (offline  also  available)  
  • 36. @CDSBGlobal www.cdsb.net 36 Consulta.on   Summary   +  Download  consulta8on  draq  from   cdsb.net/consulta8on   +  Comment  on  draq   +  Consulta8on  ques8ons   Deadline:  12th  May  2014  
  • 37. @CDSBGlobal www.cdsb.net 37 Consulta.on   Due  process   +  Submissions  &  summary  published   +  Reviewed  by  Technical  Working   Group   +  Signed  off  by  Board     Images:  Macomb  Paynes,  ILRI,  kenmainr  /  flickr  
  • 38. @CDSBGlobal www.cdsb.net 38 Summary   Concluding  remarks   +  CDSB  working  with  others  on  sustainability  repor8ng   +  CDSB  Framework  expanded  scope  and  aiming  for  natural  capital   +  Framework  consulta8on  now  open,  comments  welcome   +  Discussion  papers  to  follow,  comments  also  welcome   +  This  work  has  been  made  possible  with  the  kind  support  of  the   Velux  Founda8ons    
  • 39. @CDSBGlobal www.cdsb.net 39 Thank  you  for  your  interest   Ques*ons?   Patrick  Crawford   Corporate  Engagement   Manager   Dr  Jarlath  Molloy   Technical  Manager   Michael  Zimonyi   Project  Officer  
  • 40. @CDSBGlobal www.cdsb.net 40@CDSBGlobal @CDSBGlobal   Climate  Disclosure  Standards  Board   facebook.com/CDSBGlobal   Subscribe  to  our  newsleuer  at  cdsb.net/newsleuer   info@cdsb.net   Contact  us   Thank  you