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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Climate Disclosure Standards Board ： ウィキペディア英語版 Climate Disclosure Standards Board The Climate Disclosure Standards Board (CDSB) is a non-profit organization working to provide material information for investors and financial markets through the integration of climate change-related information into mainstream financial reporting. CDSB operates on the premise that investors and financial institutions can make better and informed decisions if companies are open, transparent and analyse the risks and opportunities associated with climate change-related information. To this end, CDSB acts as a forum for collaboration on how existing standards and practices can be used to link financial and climate change-related information using its Climate Change Reporting Framework. The Framework is a standards-ready tool for companies to disclose climate change-related information in mainstream financial reports. Launched in September 2010, the Climate Change Reporting Framework adopts and relies on relevant provisions of existing standards and practices, including the Greenhouse Gas Protocol and International Financial Reporting Standards as well as reflecting regulatory and voluntary reporting and carbon trading rules. The distinctiveness of the Framework is that it references standards instead of creating a new one. The Framework also adopts relevant principles and objectives of financial reporting to complement mainstream financial reporting models. == Background == A number of frameworks have been developed to account for and report greenhouse gas emissions and natural capital. However, the lack of harmonization has resulted in inconsistent data and an increased reporting burden on companies.〔 The resulting information is provided in a multiplicity of formats; making analysis and comparison harder for investors and other stakeholders. This has been substantiated by CDSB’s research that was commissioned to prepare for the UK Government’s Department of Environment and Rural Affairs (DEFRA). During the 2007 World Economic Forum in Davos, CDSB was formed to bridge the gap between the current uncoordinated approaches of reporting by having developed and promoting the Climate Change Reporting Framework. CDP acts as a secretariat to CDSB. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Climate Disclosure Standards Board」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.