CDSB’s recent research on European reporting practices shows a definitive gap in the integration of biodiversity matters into mainstream reports, with less than half of Europe’s largest companies including reference to the topic in their reports.

The CDSB Framework application guidance for biodiversity-related disclosures (the biodiversity guidance) has been produced to assist companies in the disclosure of material biodiversity-related information in the mainstream report. It is designed to supplement the CDSB framework for reporting environmental and climate change information to investors.