Sustainability and business


Sustainability frameworks & Standards: Climate Disclosure Standards Board (CDSB)

June 2021

This is part of a series of briefs exploring the topic of sustainability, business and the finance professional’s key role. These briefs will help organisations consider the sustainability issues, how to integrate them into their long-term decision-making, and how to incorporate these issues into internal and external reporting.

This paper is designed to present a summary of the Climate Disclosure Standards Board (CDSB) framework. It is written from the management accounting perspective. The paper answers four questions,

  • What? Description of the CDSB framework.
  • How? Implementation of the CDSB framework.
  • Why? The purpose of the CDSB framework and organisational impact.
  • Who? Finance professional skills and competencies linked to the CDSB framework.

As a finance professional, you are likely to encounter one or many of the sustainability frameworks and standards and We will continue to release papers summarising the major methodologies.

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To find out how you can lead and develop your institution’s sustainability journey and how the Association can support your ESG development email  leadership@aicpa-cima.com.