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The CDP (formerly the Carbon Disclosure Project) is an international non-profit organisation based in the United Kingdom, Japan, India, China, Germany, Brazil and the United States that helps companies, cities, states, regions and public authorities disclose their environmental impact.
[7] [8] Commercial frameworks have been developed for sustainability reporting and are issuing standards or similar initiatives to guide companies in this exercise. There is a wide range of terminology used to qualify this same concept of sustainability reporting: ESG reporting, non-financial reporting, extra-financial reporting, social ...
While CDP acts as a secretariat to CDSB, the board members provide strategic direction. CDSB is also supported by its Technical Working Group (TWG), a group of large global accounting firms and their professional advisors, and academics who make recommendations and lead the work on the development and uptake of the Framework for reporting environmental information, natural capital and ...
Developed by the Global Sustainability Standards Board (GSSB), the GRI Standards are the first global standards for sustainability reporting and are a free public good. [9] The GRI Standards have a modular structure, making them easier to update and adapt. Three series of Standards support the reporting process.
CDP lists an even broader set of acceptable methods for reporting in its guidance. [47] Standards for cities and communities include the Global Protocol for Community Scale Greenhouse Gas Inventories and the ICLEI U.S. Community Protocol. This covers cities and communities in the US.
The Standard has three parts: [1] ISO 14064-1:2018 specifies principles and requirements at the organization level for quantification and reporting of greenhouse gas (GHG) emissions and removals. It includes requirements for the design, development, management, reporting and verification of an organization's GHG inventory.
The Climate Disclosure Standards Board (CDSB) was formed in 2007 in London as part of the Carbon Disclosure Project that began in 2002. The International Integrated Reporting Council (IIRC) was formed in London in August 2010 with the participation of several stakeholders including the Global Reporting Initiative, International Accounting Standards Board, U.S. Financial Accounting Standards ...
The GHG Protocol Corporate Standard (GHG Protocol Corporate Accounting and Reporting Standard, GHGPCS) is an initiative for the global standardisation of emission of greenhouse gases in order that corporate entities should measure, quantify, and report their own emission levels, so that global emissions are made manageable.