United Nations
CDSB Framework for environmental information and natural capital reporting
by Climate Disclosure Standards Board (CDSB) (Non-governmental organization (NGO))
The CDSB Framework for reporting environmental information and natural capital encourages and enables companies to communicate their impacts and dependencies on our oceans. The Framework is designed to help organizations prepare and present environmental information in mainstream reports for the benefit of investors. It allows investors to assess the relationship between specific environmental matters and the organization's strategy, performance and prospects.

Through the provision of robust environmental information, CDSB hopes to encourage analysis and decision-making by investors that recognize the dependence and impacts of economic and financial stability on natural capital.

The framework can be used by companies that are in sectors which impact the oceans heavily, such as fisheries, deep sea mining, coastal development, tourism and shipping.
Progress reports
By 2020, effectively regulate harvesting and end overfishing, illegal, unreported and unregulated fishing and destructive fishing practices and implement science-based management plans, in order to restore fish stocks in the shortest time feasible, at least to levels that can produce maximum sustainable yield as determined by their biological characteristics
Type of commitment
March 2018
More companies across different jurisdictions use the CDSB framework to report information related to their dependencies on oceans. Currently over 300 companies use our frameworks.
March 2019
Investors start pressuring companies to adapt their business models to more resilient and sustainable ones
Staff / Technical expertise
Our team of technical experts can support companies in using the framework and understanding how to collect and report the information required. This in turn helps them improve their performance, reduce their negative impacts on the oceans and shift to mo
Basic information
Time-frame: 2015 September - 2025 January
Climate Disclosure Standards Board (NGO)
Ocean Basins
  • Global
Beneficiary countries
Other beneficaries
Contact information
Denise Puca, Communications Manager, denise.puca@cdsb.net,
Other SDGs
United Nations