Application guidance for water-related disclosures

The CDSB Framework application guidance for water-related disclosures (the Water Guidance) has been produced to assist companies in the disclosure of water-related financial information in the mainstream report. It is designed to supplement the CDSB Framework for reporting environmental and climate change information to investors. The Water Guidance offers companies a means of developing their reporting practices and ensuring that investors are receiving the material water-related information needed for effective capital allocation to drive the transition to a sustainable, resilient, and water secure economy. The intended users of this Guidance are organisations, both single companies and corporate groups, and in particular those responsible for financial, governance and sustainability reporting.