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.